소득세법 시행령
Article 201-12 (Report on Income Deduction and Tax Credit for Year-End Settlement of Business Income)
제201조의12 연말정산사업소득의 소득공제 및 세액공제 신고 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제201조의12(연말정산사업소득의 소득공제 및 세액공제 신고 등) 법 제144조의3에 따라 종합소득공제, 자녀세액공제, 연금계좌세액공제 및 특별세액공제를 적용받으려는 사업자는 재정경제부령으로 정하는 소득ㆍ세액 공제신고서에 법 제167조제1항에 따른 주민등록표 등본등을 첨부하여 원천징수의무자에게 제출하여야 한다. <개정 2014.2.21, 2025.12.30>
Translation
① A business operator who intends to apply for a comprehensive income deduction, child tax credit, pension account tax credit, and special tax credit pursuant to Article 144-3 of the Act shall submit to the withholding agent an income and tax credit report form as prescribed by the Ordinance of the Ministry of Strategy and Finance, attached with a duplicate of the resident registration certificate, etc., as provided for in Article 167(1) of the Act. <Amended by Act No. 12370, Feb. 21, 2014; Act No. 12371, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.