소득세법 시행령
Article 135 (Final Report of Retirement Income Tax Base)
제135조 퇴직소득과세표준 확정신고
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제135조(퇴직소득과세표준 확정신고) 법 제71조제1항에 따라 퇴직소득과세표준 확정신고를 하려는 자는 재정경제부령으로 정하는 퇴직소득과세표준 확정신고 및 납부계산서를 납세지 관할세무서장에게 제출하여야 한다. <개정 2025.12.30>
Translation
① A person intending to file a final report of retirement income tax base pursuant to Article 71 (1) of the Act shall submit a final report and payment calculation form for retirement income tax base, as prescribed by the Minister of Economy and Finance, to the head of the tax office having jurisdiction over the place of tax payment. <Amended 2025.12.30>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.