소득세법 시행령
Article 201-7 (Declaration of Income Deduction and Tax Credit for Pension Income Earners)
제201조의7 연금소득자의 소득공제 및 세액공제 신고
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제143조의6제1항 및 제2항에 따라 연금소득자가 연금소득자 소득ㆍ세액 공제신고서를 제출하는 경우 주민등록표등본 제출에 관하여는 제198조제2항을 준용한다. <개정 2010.12.30, 2014.2.21>
When a pension income earner submits the Pension Income Earner's Income and Tax Credit Declaration Form pursuant to Articles 143-6(1) and (2) of the Act, Article 198(2) shall be applied mutatis mutandis to the submission of a certified copy of the resident registration. <Amended by Act No. 10001, Dec. 30, 2010; Act No. 12345, Feb. 21, 2014>
법 제143조의6제1항 및 제2항에 따라 연금소득자 소득ㆍ세액 공제신고서를 제출할 때 법 제53조제2항에 해당하는 자가 있는 경우에는 일시퇴거자 동거가족상황표를 연금소득자 소득ㆍ세액 공제신고서에 첨부하여야 한다. <개정 2010.12.30, 2014.2.21>
When submitting the Pension Income Earner's Income and Tax Credit Declaration Form pursuant to Articles 143-6(1) and (2) of the Act, if there is a person falling under Article 53(2) of the Act, the Household Situation Table for Temporarily Deceased Individuals shall be attached to the Pension Income Earner's Income and Tax Credit Declaration Form. <Amended by Act No. 10001, Dec. 30, 2010; Act No. 12345, Feb. 21, 2014>
공적연금소득을 지급하는 원천징수의무자는 연금소득자 소득ㆍ세액 공제신고서를 작성하여 정보통신망에 게재할 수 있고 연금소득자는 해당 연금소득자 소득ㆍ세액 공제신고서를 정보통신망을 통하여 제출할 수 있다. <신설 2008.2.22, 2010.12.30, 2013.2.15, 2014.2.21>
The withholding agent who pays public pension income may prepare the Pension Income Earner's Income and Tax Credit Declaration Form and post it on the information and communication network, and the pension income earner may submit the Pension Income Earner's Income and Tax Credit Declaration Form through the information and communication network. <Newly Added by Act No. 9373, Feb. 22, 2008; Amended by Act No. 10001, Dec. 30, 2010; Act No. 11677, Feb. 15, 2013; Act No. 12345, Feb. 21, 2014>
연금소득자가 제3항에 따라 원천징수의무자가 작성한 연금소득자 소득ㆍ세액 공제신고서에 오류가 없음을 확인하는 경우(오류가 있는 경우 연금소득자가 해당 오류를 수정한 경우를 포함한다) 원천징수의무자가 작성한 소득ㆍ세액 공제신고서는 해당 연금소득자가 직접 작성하여 제출한 신고서로 본다. <신설 2008.2.22, 2014.2.21>
If a pension income earner confirms that there are no errors in the Pension Income Earner's Income and Tax Credit Declaration Form prepared by the withholding agent pursuant to paragraph (3) (including cases where the pension income earner has corrected such errors if they exist), the Income and Tax Credit Declaration Form prepared by the withholding agent shall be deemed as the declaration submitted directly by the pension income earner. <Newly Added by Act No. 9373, Feb. 22, 2008; Amended by Act No. 12345, Feb. 21, 2014>
원천징수의무자는 연금소득자가 연금소득자 소득ㆍ세액 공제신고서의 열람 및 수정을 요청하면 이를 허용하여야 한다. <신설 2008.2.22, 2014.2.21>
The withholding agent shall allow the pension income earner to view and modify the Pension Income Earner's Income and Tax Credit Declaration Form upon request. <Newly Added by Act No. 9373, Feb. 22, 2008; Amended by Act No. 12345, Feb. 21, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.