소득세법 시행령
Article 178-11 (Reporting and Payment of Stock, etc. of Overseas Transferee)
제178조의11 국외전출자 주식등에 대한 신고ㆍ납부 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제118조의15제1항에 따라 납세관리인 및 국외전출자 주식등의 보유현황을 신고하려는 자는 재정경제부령으로 정하는 납세관리인신고서 및 국외전출자 주식등 보유현황신고서를 납세지 관할 세무서장에게 제출해야 한다. <개정 2025.12.30, 2026.2.27>
A person who intends to report the status of holding a tax administrator and stock, etc. of an overseas transferee pursuant to Article 118-15 (1) of the Act shall submit a tax administrator report form and a report form for the status of holding stock, etc. of an overseas transferee, as prescribed by the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the place of taxation. <Amended on Dec. 30, 2025, Feb. 27, 2026>
법 제118조의15제2항에 따라 양도소득과세표준을 신고하려는 자는 재정경제부령으로 정하는 양도소득과세표준신고서 및 납부계산서를 납세지 관할 세무서장에게 제출해야 한다. <개정 2025.12.30>
A person who intends to report the capital gains tax base pursuant to Article 118-15 (2) of the Act shall submit a capital gains tax base report form and a payment calculation statement, as prescribed by the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the place of taxation. <Amended on Dec. 30, 2025>
법 제118조의15제3항에 따라 신고납부하려는 자는 양도소득과세표준 신고와 함께 납세지 관할 세무서장에게 납부하거나 「국세징수법」 제5조에 따른 납부서에 재정경제부령으로 정하는 양도소득과세표준신고서 및 납부계산서를 첨부하여 한국은행 또는 체신관서에 납부해야 한다. <개정 2025.12.30>
A person who intends to report and pay tax pursuant to Article 118-15 (3) of the Act shall pay the tax to the head of the tax office having jurisdiction over the place of taxation together with the report of the capital gains tax base, or pay it to the Bank of Korea or a post office by attaching the capital gains tax base report form and the payment calculation statement prescribed by the Ministry of Economy and Finance to the payment form pursuant to Article 5 of the 「National Tax Collection Act」. <Amended on Dec. 30, 2025>
법 제118조의15제5항에 따라 경정을 청구하려는 자는 재정경제부령으로 정하는 경정청구서에 제178조의10에 따른 세액공제신청서를 첨부하여 납세지 관할 세무서장에게 제출해야 한다. <개정 2025.12.30>
A person who intends to request a correction pursuant to Article 118-15 (5) of the Act shall submit a correction request form, as prescribed by the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the place of taxation, attaching the tax credit application form pursuant to Article 178-10. <Amended on Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.