소득세법 시행령
Article 170 (Provisional Return and Payment)
제170조 예정신고납부
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제170조(예정신고납부) 법 제106조제1항에 따라 예정신고납부를 하려는 자는 양도소득과세표준예정신고서에 재정경제부령으로 정하는 양도소득과세표준예정신고및납부계산서를 첨부하여야 한다. <개정 2025.12.30>
Translation
① A person who intends to make a provisional return and payment pursuant to Article 106 (1) of the Act shall attach a provisional return and payment calculation statement for capital gains tax, as prescribed by the Presidential Decree of the Ministry of Economy and Finance, to the provisional return statement for capital gains tax. <Amended by Act No. XXXXX, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.