소득세법 시행령
Article 220 (Business Registration and Assignment of Unique Identification Numbers)
제220조 사업자등록 및 고유번호의 부여
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제168조제1항에 따라 사업자등록을 하려는 자는 사업장마다 사업 개시일부터 20일 이내에 재정경제부령으로 정하는 바에 따라 사업자등록신청서를 사업장 소재지 관할 세무서장에게 제출해야 한다. <신설 2019.2.12, 2025.12.30>
A person intending to obtain business registration pursuant to Article 168 (1) of the Act shall submit a business registration application form to the head of the tax office having jurisdiction over the location of the business place within 20 days from the date of commencement of business, for each business place, as prescribed by the Ordinance of the Ministry of Economy and Finance. <Newly enacted Feb. 12, 2019, Dec. 30, 2025>
법 제168조제1항에 따라 사업자등록을 하려는 자 중 주택임대사업을 하려는 자는 제1항에 따른 사업자등록신청서를 제출할 때 재정경제부령으로 정하는 임대주택명세서를 첨부해야 한다. 이 경우 임대주택명세서에 갈음해 「민간임대주택에 관한 특별법 시행령」 제4조제6항에 따른 임대사업자 등록증 사본을 첨부할 수 있다. <신설 2019.2.12, 2023.9.26, 2025.12.30>
Among those intending to obtain business registration pursuant to Article 168 (1) of the Act, a person intending to engage in the residential rental business shall attach a statement of rental housing as prescribed by the Ordinance of the Ministry of Economy and Finance when submitting the business registration application form referred to in paragraph ①. In this case, a copy of the rental business registration certificate pursuant to Article 4 (6) of the Enforcement Decree of the Special Act on Special Measures for Private Rental Housing may be attached in lieu of the statement of rental housing. <Newly enacted Feb. 12, 2019, Sep. 26, 2023, Dec. 30, 2025>
「민간임대주택에 관한 특별법」 제5조에 따라 특별자치시장ㆍ특별자치도지사ㆍ시장ㆍ군수 또는 구청장(구청장은 자치구의 구청장을 말한다)에게 임대사업자 등록을 신청하면서 법 제168조제1항에 따른 사업자등록을 위해 「민간임대주택에 관한 특별법 시행령」 제4조제4항에 따른 신청서에 제1항에 따른 사업자등록신청서를 함께 제출한 경우에는 법 제168조제1항에 따른 사업자등록을 신청한 것으로 본다. 이 경우 「부가가치세법 시행령」 제11조제5항 본문에 따른 발급기한은 사업자등록신청서가 국세정보통신망에 도달한 때부터 기산한다. <신설 2019.2.12, 2023.9.26>
If a person intending to obtain business registration pursuant to Article 168 (1) of the Act, when applying for rental business registration with the Special City Mayor, Special Province Governor, Mayor, or County Governor (hereinafter referred to as "Mayor/County Governor" in the case of a Mayor/County Governor of an autonomous district) pursuant to Article 5 of the Special Act on Special Measures for Private Rental Housing, has jointly submitted the business registration application form referred to in paragraph ① with the application form pursuant to Article 4 (4) of the Enforcement Decree of the Special Act on Special Measures for Private Rental Housing for business registration pursuant to Article 168 (1) of the Act, it shall be deemed that business registration pursuant to Article 168 (1) of the Act has been applied for. In this case, the issuance deadline according to the main sentence of Article 11 (5) of the Enforcement Decree of the Value-Added Tax Act shall be calculated from the time when the business registration application form reaches the national tax information network. <Newly enacted Feb. 12, 2019, Sep. 26, 2023>
법 제168조제5항의 규정에 따른 고유번호는 사업장소재지 또는 법인으로 보는 단체 외의 사단ㆍ재단, 그 밖의 단체의 소재지 관할 세무서장이 부여한다. <개정 2008.2.22, 2019.2.12>
The unique identification number pursuant to Article 168 (5) of the Act shall be assigned by the head of the tax office having jurisdiction over the location of the business place, or the location of an association, foundation, or other organization considered a juristic person. <Amended Feb. 22, 2008, Feb. 12, 2019>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.