소득세법 시행령
Article 125 (Notification and Investigative Determination of Provisional Payment Estimate)
제125조 중간예납추계액의 신고와 조사결정
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제65조제3항 또는 제5항의 규정에 의하여 중간예납추계액을 신고하고자 하는 자는 재정경제부령이 정하는 중간예납추계액신고서를 납세지 관할세무서장에게 제출하여야 한다. <개정 1998.4.1, 2000.12.29, 2008.2.29, 2025.12.30>
Any person who wishes to report a provisional payment estimate pursuant to the provisions of Article 65(3) or (5) of the Act shall submit a notification of provisional payment estimate, as prescribed by the Presidential Decree of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the place of tax payment. <Amended by Act No. 4974, Apr. 1, 1995; Act No. 6301, Dec. 29, 2000; Act No. 9407, Feb. 29, 2008; Act No. 17343, Dec. 30, 2021>
납세지 관할세무서장은 법 제65조제5항의 규정에 의하여 중간예납기간의 종합소득금액을 신고하여야 할 자가 그 신고를 하지 아니한 때에는 법 제80조의 규정을 준용하여 그 종합소득금액을 조사 결정할 수 있다. <개정 2000.12.29>
The head of the tax office having jurisdiction over the place of tax payment may, if any person who is required to report the total income for the provisional payment period pursuant to Article 65(5) of the Act fails to file such report, investigate and determine the total income by applying the provisions of Article 80 of the Act mutatis mutandis. <Amended by Act No. 6301, Dec. 29, 2000>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.