Article 219 (Submission of a Certified Copy of Alien Registration)

제219조 외국인등록표등본의 제출

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

Original (Korean)

제219조(외국인등록표등본의 제출) 비거주자가 과세표준확정신고를 하는 때에는 과세표준확정신고서에 외국인등록표등본 또는 이에 준하는 서류를 첨부하여 납세지 관할세무서장에게 제출하여야 한다.

Translation

When a non-resident files a final tax return for the tax base, they shall submit a certified copy of their alien registration or a document equivalent thereto to the head of the tax office having jurisdiction over the place of tax payment, attached to the final tax return for the tax base.

Translation

Machine translation. The Korean text is authoritative.

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