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Law4Kor
Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 124 (Notification of Interim Prepayment)

제124조 중간예납세액의 고지

Ministry
재정경제부
In force
2026-07-01
Articles
357

Original (Korean)

제124조(중간예납세액의 고지) 법 제65조제1항의 규정에 의한 중간예납세액의 고지는 「국세징수법」에 의한 고지서에 의한다. <개정 2000.12.29, 2005.2.19>

Translation

The notification of interim prepayment pursuant to Article 65(1) of the Act shall be made by notice pursuant to the 「Act on the Collection of National Taxes」. <Amended by Dec. 29, 2000, Feb. 19, 2005>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.