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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 212-2 (Receipt of Calculation Statement)

제212조의2 수입계산서

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)

법 제163조제3항의 규정에 의하여 교부하는 계산서는 제211조제1항의 규정을 준용하여 관세청장이 정하여 고시하는 바에 의한다.

The receipt of calculation statement to be delivered pursuant to the provisions of Article 163, Paragraph 3 of the Act shall be in accordance with what the Commissioner of Customs Services prescribes and publicly notifies, by applying the provisions of Article 211, Paragraph 1.

삭제 <2006.2.9>

Deleted <2006.2.9>

Translation

Machine translation. The Korean text is authoritative.

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

Enforcement Decree of the Income Tax Act 제212조의2 — Article 212-2 (Receipt of Calculation Statement) · Law4Kor