소득세법 시행령
Article 198 (Income Deduction and Tax Credit Declaration by Earned Income Earners)
제198조 근로소득자의 소득공제 및 세액공제신고
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
근로소득(법 제127조제1항제4호 각 목의 어느 하나에 해당하는 근로소득은 제외한다)이 있는 사람은 해당 과세기간의 다음 연도 2월분의 근로소득을 지급받는 날까지(퇴직한 때에는 퇴직한 날이 속하는 달분의 근로소득을 지급받는 날까지) 근로소득자 소득ㆍ세액 공제신고서를 원천징수의무자에게 제출(국세정보통신망에 의한 제출을 포함한다)하여야 한다. <개정 1996.12.31, 2009.2.4, 2010.2.18, 2014.2.21, 2016.2.17>
A person with earned income (excluding earned income falling under any of the sub-paragraphs of Article 127 (1) 4 of the Act) shall submit a declaration of income and tax credit for earned income earners to the withholding agent by the date of payment of earned income for February of the year following the relevant taxable period (or by the date of payment of earned income for the month in which retirement occurred, if retired). This includes submission through the national tax information network. <Amended by Act No. 12063, Dec. 31, 1996, Act No. 9407, Feb. 4, 2009, Act No. 10141, Feb. 18, 2010, Act No. 12370, Feb. 21, 2014, Act No. 14014, Feb. 17, 2016>
근로소득자는 근로소득자 소득ㆍ세액 공제신고서에 주민등록표등본을 첨부하여 제출하여야 한다. 다만, 이전에 동일한 원천징수의무자에게 주민등록표등본을 제출한 경우로서 공제대상 배우자 또는 부양가족이 변동되지 아니한 때에는 주민등록표등본을 제출하지 아니한다. <신설 2010.12.30, 2014.2.21>
An earned income earner shall submit the declaration of income and tax credit for earned income earners along with a duplicate copy of his or her resident registration. However, if a duplicate copy of the resident registration has been previously submitted to the same withholding agent and there has been no change in the spouse or dependents eligible for deduction, a duplicate copy of the resident registration need not be submitted. <Newly established by Act No. 10701, Dec. 30, 2010, Amended by Act No. 12370, Feb. 21, 2014>
제1항에 따른 신고서를 제출함에 있어서 법 제53조제2항에 해당하는 자가 있는 경우에는 일시퇴거자 동거가족상황표를 근로소득자 소득ㆍ세액 공제신고서에 첨부하여야 한다. <개정 1996.12.31, 2014.2.21>
When submitting the declaration under paragraph ①, if there is any person falling under Article 53 (2) of the Act, a statement of cohabiting family members of temporarily absent persons shall be attached to the declaration of income and tax credit for earned income earners. <Amended by Act No. 12063, Dec. 31, 1996, Act No. 12370, Feb. 21, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.