소득세법 시행령
Article 206 (Taxpayer Association as Tax Administrator)
제206조 납세조합의 납세관리
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제153조의 규정을 적용함에 있어서 납세조합이 그 조합원의 납세관리인이 되고자 하는 경우에는 재정경제부령이 정하는 납세관리인선정신고서를 납세조합 관할세무서장에게 제출하여야 한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
For the application of the provisions of Article 153 of the Act, when a taxpayer association intends to become the tax administrator for its members, it shall submit a report on the selection of a tax administrator, as prescribed by a decree of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the taxpayer association. <Amended on Apr. 1, 1998, Feb. 29, 2008, Dec. 30, 2025>
제1항의 경우에는 당해 조합원이 납세조합을 납세관리인으로 선정한 뜻을 기재하고 연서한 서류를 당해 신고서에 첨부하여야 한다.
In the case of paragraph ①, a document signed by the relevant member and the taxpayer association, stating that the member has selected the taxpayer association as its tax administrator, shall be attached to the report.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.