소득세법 시행령
Article 221 (Payment of Grants)
제221조 교부금의 지급
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
국세청장은 법 제150조에 따라 납세조합이 매월 징수ㆍ납부한 소득세액의 100분의 1부터 100분의 10까지에 해당하는 금액의 범위에서 납세조합이 징수ㆍ납부한 세액, 조합원수, 업종의 특수성, 조합운영비등을 고려하여 해당 납세조합에 교부금을 지급해야 한다. 다만, 납세조합이 매월 징수ㆍ납부한 조합원 수에 세무비용 등을 고려하여 재정경제부령으로 정한 금액을 곱한 금액을 초과하여 지급할 수 없다. <개정 2020.2.11, 2025.2.28, 2025.12.30>
The Commissioner of the National Tax Service shall pay a grant to a taxpayers' association within the scope of an amount ranging from 1/100 to 10/100 of the income tax collected and paid by the taxpayers' association each month, taking into consideration the tax amount collected and paid by the taxpayers' association, the number of members, the specificity of the industry, operating expenses of the association, etc. However, the grant shall not exceed the amount obtained by multiplying the number of members collected and paid by the taxpayers' association each month by an amount prescribed by the Presidential Decree of the Ministry of Economy and Finance, considering tax administration costs, etc. <Amended on Feb. 11, 2020, Feb. 28, 2025, Dec. 30, 2025>
제1항에 따라 교부금을 받으려는 자는 해당 과세기간의 12월 20일까지 납세지 관할세무서장에게 청구하여야 한다. 다만, 12월분에 대하여는 다음 연도 2월말일까지 청구할 수 있다. <개정 2010.2.18, 2015.2.3>
A person who intends to receive a grant under paragraph ① shall apply to the head of the tax office having jurisdiction over the place of tax payment by December 20 of the relevant taxable period. However, for the December portion, an application may be filed by the end of February of the following year. <Amended on Feb. 18, 2010, Feb. 3, 2015>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.