소득세법 시행령
Article 148 (Occasional Imposition)
제148조 수시부과
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제82조제1항의 규정에 의한 과세표준 및 세액의 결정은 제142조제1항을 준용하여 사업장 관할세무서장(사업자외의 자에 대하여는 납세지관할세무서장)이 한다. <개정 1995.12.30>
The determination of the tax base and tax amount pursuant to Article 82 (1) of the Act shall be made by the head of the tax office having jurisdiction over the business office (or the head of the tax office having jurisdiction over the place of tax payment, for persons other than business operators), by applying Article 142 (1) mutatis mutandis. <Amended by 1995.12.30>
법 제82조제4항에 따라 수시부과를 하려는 세무서장은 관할지방국세청장의 승인을 받아 지체 없이 해당 거주자에게 그 뜻을 통지하여야 한다. <개정 2010.2.18>
A tax office intending to make an occasional imposition pursuant to Article 82 (4) of the Act shall, with the approval of the head of the regional tax office having jurisdiction, notify the relevant resident thereof without delay. <Amended by 2010.2.18>
세무서장은 사업자가 주한국제연합군 또는 외국기관으로부터 수입금액을 외국환은행을 통하여 외환증서 또는 원화로 영수할 때에는 법 제82조의 규정에 의하여 그 영수할 금액에 대한 과세표준을 결정할 수 있다.
When a business operator receives income from the United Nations Forces stationed in Korea or foreign organizations through a foreign exchange bank in the form of foreign currency certificates or Korean won, the head of the tax office may determine the tax base for the amount to be received pursuant to the provisions of Article 82 of the Act.
삭제 <2008.2.22>
Deleted <2008.2.22>
삭제 <2008.2.22>
Deleted <2008.2.22>
법 제82조에 규정하는 수시부과에 있어서 그 세액계산에 필요한 사항은 재정경제부령으로 정한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
Matters necessary for the calculation of tax amounts in the occasional imposition prescribed by Article 82 of the Act shall be determined by the Ordinance of the Ministry of Strategy and Finance. <Amended by 1998.4.1, 2008.2.29, 2025.12.30>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.