Article 201-8 (Issuance of Certificate of Withholding for Pension Income)

제201조의8 연금소득 원천징수영수증의 교부

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

제201조의8(연금소득 원천징수영수증의 교부) 법 제143조의7 단서에서 "대통령령으로 정하는 내용과 방법에 따라 통지하는 경우"란 지급받은 연금소득의 연간 합계액, 원천징수세액명세 및 원천징수의무자의 사업자등록번호와 그 상호 또는 법인명을 정보통신망을 통하여 통보(연금소득자로부터 신청을 받은 경우에 한정한다)하거나 서면 또는 팩스로 통보하는 경우를 말한다.

Translation

① The phrase "in cases where notification is made in accordance with the contents and methods prescribed by Presidential Decree" in the proviso to Article 143-7 of the Act shall mean cases where the annual total amount of pension income received, the statement of withheld taxes, and the business registration number, trade name, or corporate name of the withholding agent are notified through information and communication networks (limited to cases where an application is received from the pension income recipient) or by written document or fax.

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.