소득세법 시행령
Article 185 (Payment of Withholding Tax)
제185조 원천징수세액의 납부
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제127조의 규정에 의한 원천징수의무자는 원천징수한 소득세를 법 제128조의 규정에 의한 기한내에 「국세징수법」에 의한 납부서와 함께 원천징수 관할세무서ㆍ한국은행 또는 체신관서에 납부하여야 하며, 재정경제부령이 정하는 원천징수이행상황신고서를 원천징수 관할세무서장에게 제출(국세정보통신망에 의한 제출을 포함한다)하여야 한다. <개정 1996.12.31, 1997.12.31, 1998.4.1, 2004.3.17, 2005.2.19, 2008.2.29, 2025.12.30>
A withholding agent under Article 127 of the Act shall pay the withheld income tax to the tax office with jurisdiction over withholding, the Bank of Korea, or a post office, along with a payment form under the 「국세징수법」(National Tax Collection Act), within the period prescribed by Article 128 of the Act, and shall submit a report on the status of withholding tax fulfillment as prescribed by the Ordinance of the Ministry of Economy and Finance to the head of the tax office with jurisdiction over withholding (including submission through the national tax information network). <Amended by Act No. 1996-12-31, 1997-12-31, 1998-4-1, 2004-3-17, 2005-2-19, 2008-2-29, 2025-12-30>
제1항의 원천징수이행상황신고서에는 원천징수하여 납부할 세액이 없는 자에 대한 것도 포함하여야 한다. <개정 1996.12.31, 1997.12.31>
The report on the status of withholding tax fulfillment under paragraph 1 shall include those who have no tax to withhold and pay. <Amended by Act No. 1996-12-31, 1997-12-31>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.