소득세법 시행령
Article 205 (Payment of Tax Collected by Taxpayer Association)
제205조 납세조합징수세액의 납부
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제150조의 규정에 의하여 납세조합이 그 조합원으로부터 소득세를 징수한 때에는 당해 조합원에게 재정경제부령이 정하는 영수증을 교부하여야 한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
Where a taxpayer association collects income tax from its members pursuant to the provisions of Article 150 of the Act, it shall issue a receipt prescribed by the Ordinance of the Ministry of Economy and Finance to the member concerned. <Amended by Act No. 5502, Apr. 1, 1998; Act No. 8867, Feb. 29, 2008; Act No. XXXX, Dec. 30, 2025>
제185조제1항 및 제2항의 규정은 납세조합이 그 조합원으로부터 징수한 매월분의 소득세를 납부하는 경우에 이를 준용한다.
The provisions of Article 185 (1) and (2) shall apply mutatis mutandis to cases where a taxpayer association pays the income tax collected monthly from its members.
법 제152조제1항에서 "대통령령으로 정하는 바에 따라 계산한 각 조합원의 매월분 소득"이란 각 조합원의 매월분 수입금액에서 수입금액에 단순경비율을 곱한 금액을 공제한 금액을 말한다. <개정 2000.12.29, 2010.2.18>
"Monthly income of each member calculated according to the Presidential Decree" as used in Article 152 (1) of the Act refers to the amount obtained by deducting from the monthly revenue of each member the amount calculated by multiplying the revenue by the simple expense ratio. <Amended by Act No. 5823, Dec. 29, 2000; Act No. 10111, Feb. 18, 2010>
납세조합(농ㆍ축ㆍ수산물 조합에 한한다)은 매월분 원천징수세액을 납부할 때 재정경제부령으로 정하는 납세조합징수이행상황신고서와 납세조합 조합원 변동명세서를 관할 세무서장에게 제출(국세정보통신망에 의한 제출을 포함한다)하여야 한다. <신설 2008.2.22, 2008.2.29, 2025.12.30>
A taxpayer association (limited to associations of agricultural, livestock, and fishery products) shall submit a taxpayer association collection performance report and a taxpayer association member change statement, as prescribed by the Ordinance of the Ministry of Economy and Finance, to the head of the competent tax office (including submission via the national tax information network) when paying the monthly withholding tax amount. <Newly Added by Act No. 8867, Feb. 22, 2008; Amended by Act No. 8867, Feb. 29, 2008; Act No. XXXX, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.