소득세법 시행령
Article 186 (Special Provisions on Payment of Withholding Tax)
제186조 원천징수세액의 납부에 관한 특례
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제128조제2항에서 "대통령령으로 정하는 원천징수의무자"란 다음 각 호의 어느 하나에 해당하는 원천징수의무자로서 원천징수 관할 세무서장으로부터 법 제127조제1항 각 호에 해당하는 소득에 대한 원천징수세액을 매 반기별로 납부할 수 있도록 승인을 받거나 국세청장이 정하는 바에 따라 지정을 받은 자를 말한다. <개정 2010.2.18, 2010.12.30, 2015.2.3, 2016.2.17, 2017.12.29, 2021.5.4>
1. 직전 연도(신규로 사업을 개시한 사업자의 경우 신청일이 속하는 반기를 말한다. 이하 이 조에서 같다)의 상시고용인원이 20명 이하인 원천징수의무자(금융 및 보험업을 경영하는 자는 제외한다)
2. 종교단체
The term "withholding agent as prescribed by Presidential Decree" in Article 128 (2) of the Act refers to a withholding agent who falls under any of the following subparagraphs and has obtained approval from the head of the district tax office having jurisdiction over withholding to pay the withholding tax on income falling under each subparagraph of Article 127 (1) of the Act on a semi-annual basis, or has been designated in accordance with the rules prescribed by the Commissioner of the National Tax Service. <Amended by Presidential Decree No. 22627, Feb. 18, 2010; No. 22670, Dec. 30, 2010; No. 23443, Feb. 3, 2015; No. 23615, Feb. 17, 2016; No. 24206, Dec. 29, 2017; No. 24685, May 4, 2021> 1. A withholding agent whose regular employees numbered 20 or fewer in the preceding year (in the case of a business newly commencing operations, the first half of the year in which the application date falls; hereinafter referred to as the same in this Article) (excluding those engaged in financial and insurance businesses). 2. Religious organizations.
제1항제1호에 따른 직전 연도의 상시고용인원수는 직전 연도의 1월부터 12월까지의 매월 말일 현재의 상시고용인원의 평균인원수로 한다. <개정 2010.2.18, 2016.2.17, 2017.12.29, 2021.5.4>
The number of regular employees in the preceding year, as referred to in subparagraph 1 of paragraph ①, shall be the average number of regular employees as of the last day of each month from January to December of the preceding year. <Amended by Presidential Decree No. 22627, Feb. 18, 2010; No. 23615, Feb. 17, 2016; No. 24206, Dec. 29, 2017; No. 24685, May 4, 2021>
제1항의 규정에 의하여 승인을 얻고자 하는 자는 원천징수세액을 반기별로 납부하고자 하는 반기의 직전월의 1일부터 말일까지 원천징수 관할세무서장에게 신청하여야 한다. <개정 1998.12.31, 1999.12.31>
Any person intending to obtain approval under paragraph ① shall apply to the head of the district tax office having jurisdiction over withholding from the first day to the last day of the month preceding the first half of the year for which payment of withholding tax on a semi-annual basis is intended. <Amended by Presidential Decree No. 15712, Dec. 31, 1998; No. 16611, Dec. 31, 1999>
제3항에 따른 신청을 받은 원천징수 관할세무서장은 해당 원천징수의무자의 원천징수세액 신고ㆍ납부의 성실도 등을 고려하여 승인 여부를 결정한 후 신청일이 속하는 반기의 다음 달 말일까지 통지하여야 한다. 이 경우 원천징수의무자가 기한 내에 승인 여부를 통지받지 못한 경우에는 승인받은 것으로 본다. <개정 2010.2.18>
Upon receiving an application under paragraph ③, the head of the district tax office having jurisdiction over withholding shall decide whether to approve the application after considering the withholding agent's faithfulness in reporting and paying withholding tax, and shall notify the applicant by the last day of the month following the first half of the year in which the application date falls. In such cases, if the withholding agent does not receive notification of approval or disapproval within the deadline, it shall be deemed that approval has been granted. <Amended by Presidential Decree No. 22627, Feb. 18, 2010>
기타 원천징수세액의 반기별 납부에 관하여 필요한 사항은 국세청장이 정한다. <개정 1998.12.31>
Other necessary matters concerning the semi-annual payment of withholding tax shall be prescribed by the Commissioner of the National Tax Service. <Amended by Presidential Decree No. 15712, Dec. 31, 1998>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.