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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 164-3 (Re-appraisal and Notification Application of Standard Value)

제164조의3 기준시가의 재산정ㆍ고시신청

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
①

법 제99조의2제1항의 규정에 의하여 국세청장이 산정ㆍ고시한 기준시가에 대하여 재산정ㆍ고시를 신청하고자 하는 자는 다음 각 호의 사항을 기재한 기준시가 재산정ㆍ고시신청서를 관할 세무서장을 거쳐 국세청장에게 제출하여야 한다.

  1. 1. 신청인의 성명 및 주소

  2. 2. 대상재산의 소재지

  3. 3. 신청사유

Any person who intends to apply for the re-appraisal and notification of the standard value appraised and notified by the Commissioner of the National Tax Service under the provisions of Article 99-2(1) of the Act shall submit an application for re-appraisal and notification of the standard value, stating the matters listed in the following subparagraphs, to the Commissioner of the National Tax Service through the head of the competent tax office. 1. Name and address of the applicant 2. Location of the subject property 3. Reason for application

②

법 제99조의2제2항 후단 및 동조제3항의 규정에 의하여 국세청장이 기준시가를 다시 고시하는 경우에는 인터넷에 게시하는 방법에 의한다.

In the case where the Commissioner of the National Tax Service re-notifies the standard value under the provisions of the latter part of Article 99-2(2) and Article 99-2(3) of the Act, it shall be done by posting on the Internet.

Translation

Machine translation. The Korean text is authoritative.

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

Enforcement Decree of the Income Tax Act 제164조의3 — Article 164-3 (Re-appraisal and Notification Application of Standard Value) · Law4Kor