소득세법 시행령
Article 174 (Payment Procedure for Confirmed Declaration Tax Amount)
제174조 확정신고세액의 납부절차
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제111조에 따라 확정신고납부를 하려는 자는 확정신고와 함께 납세지 관할세무서장에게 납부하거나 「국세징수법」에 따른 납부서에 양도소득과세표준확정신고및납부계산서를 첨부하여 한국은행 또는 체신관서에 납부하여야 한다.
A person who intends to pay the confirmed declaration tax amount pursuant to Article 111 of the Act shall pay it, along with the confirmed declaration, to the head of the tax office having jurisdiction over the place of tax payment, or pay it to the Bank of Korea or a post office by attaching the Confirmed Declaration and Payment Calculation Statement for Capital Gains to the payment form in accordance with the 「Act on Collection of National Taxes」.
제1항에 따라 양도소득과세표준확정신고및납부계산서를 납부서에 첨부하여 한국은행 또는 체신관서에 제출한 경우에는 법 제110조제1항에 따른 신고를 한 것으로 본다.
When the Confirmed Declaration and Payment Calculation Statement for Capital Gains is submitted to the Bank of Korea or a post office by attaching it to the payment form pursuant to Paragraph ①, it shall be deemed that the declaration under Article 110 (1) of the Act has been made.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.