소득세법 시행령
Article 139 (Payment of Tax Amount for Confirmed Tax Base)
제139조 과세표준확정신고세액의 납부
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제76조제1항에 따라 확정신고납부를 하는 자는 과세표준확정신고와 함께 납세지 관할세무서장에게 납부하거나 「국세징수법」에 따른 납부서를 첨부하여 한국은행 또는 체신관서에 납부하여야 한다. <개정 2005.2.19, 2009.2.4, 2010.2.18>
A person who makes a confirmed report and payment pursuant to Article 76(1) of the Act shall pay the tax to the head of the tax office having jurisdiction over the place of tax payment, along with the confirmed tax base report, or attach a payment slip pursuant to the 「Act on the Collection of National Taxes」 and pay it to the Bank of Korea or a post office. <Amended by Act No. 7457, Feb. 19, 2005, Act No. 9406, Feb. 4, 2009, Act No. 9990, Feb. 18, 2010>
삭제 <2009.2.4>
Deleted <Act No. 9406, Feb. 4, 2009>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.