소득세법 시행령
Article 212-3 (Submission of Summary Statement of Tax Invoices by Supplier, etc.)
제212조의3 매입처별세금계산서합계표의 제출 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제212조의3(매입처별세금계산서합계표의 제출 등) 법 제163조의2에 따른 매입처별세금계산서합계표의 제출 등에 관해서는 「부가가치세법 시행령」 제97조 및 제98조를 준용한다. <개정 2013.6.28, 2013.9.9>
Translation
① For the submission, etc. of the summary statement of tax invoices by supplier, etc. pursuant to Article 163-2 of the Act, Articles 97 and 98 of the Enforcement Decree of the Value-Added Tax Act shall be applied mutatis mutandis. <Amended by Act, June 28, 2013, Act, Sept. 9, 2013>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.