Article 216-4 (Submission of Virtual Asset Transaction Details, etc.)

제216조의4 가상자산 거래내역 등의 제출

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

Original (Korean)

제216조의4(가상자산 거래내역 등의 제출) 법 제164조의4에 따라 가상자산 거래내역 등 소득세 부과에 필요한 자료를 제출해야 하는 가상자산사업자는 재정경제부령으로 정하는 가상자산거래명세서 및 가상자산거래집계표를 납세지 관할 세무서장, 지방국세청장 또는 국세청장에게 제출해야 한다. <개정 2025.2.28, 2025.12.30>

Translation

A virtual asset service provider, who is required to submit data necessary for the imposition of income tax, including virtual asset transaction details, pursuant to Article 164-4 of the Act, shall submit a virtual asset transaction statement and a virtual asset transaction summary table, as prescribed by the Ministry of Economy and Finance Ordinance, to the head of the tax office having jurisdiction over the place of tax payment, the head of the regional tax office, or the Commissioner of the National Tax Service. <Amended by 2025.2.28, 2025.12.30>

Translation

Machine translation. The Korean text is authoritative.

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