소득세법 시행령
Article 6 (Designation and Notification of Taxable Domicile)
제6조 납세지의 지정과 통지
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제9조제1항제1호에 따른 납세지 지정신청을 하려는 자는 해당 과세기간의 10월 1일부터 12월 31일까지 재정경제부령으로 정하는 납세지지정신청서를 사업장관할세무서장에게 제출(국세정보통신망에 의한 제출을 포함한다)하여야 한다. <개정 1998.4.1, 2004.3.17, 2008.2.29, 2010.2.18, 2025.12.30>
A person intending to file an application for the designation of a taxable domicile pursuant to Article 9 (1) 1 of the Act shall submit an application for the designation of a taxable domicile, as prescribed by the Presidential Decree of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the business office, during the period from October 1 to December 31 of the relevant taxable period (including submission through the national tax information network). <Amended by Act No. 4927, Apr. 1, 1995; Act No. 5510, Dec. 30, 1997; Act No. 5999, Apr. 1, 1998; Act No. 7193, Mar. 17, 2004; Act No. 8868, Feb. 29, 2008; Act No. 9925, Feb. 18, 2010; Act No. 17568, Dec. 30, 2021>
제1항의 규정에 의한 납세지 지정신청이 있는 경우 관할지방국세청장(새로 지정할 납세지와 종전의 납세지의 관할지방국세청장이 다를 때에는 국세청장)은 재정경제부령이 정하는 경우를 제외하고는 사업장을 납세지로 지정하여야 하며 다음연도 2월 말일까지 그 지정여부를 서면으로 통지하여야 한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
In the case of an application for the designation of a taxable domicile pursuant to paragraph ①, the head of the regional tax office having jurisdiction (or the Commissioner of the National Tax Service if the head of the regional tax office having jurisdiction over the newly designated taxable domicile and the previous taxable domicile are different) shall designate the business office as the taxable domicile, except in cases prescribed by the Presidential Decree of the Ministry of Economy and Finance, and shall notify of the designation or non-designation in writing by the end of February of the following year. <Amended by Act No. 5510, Dec. 30, 1997; Act No. 5999, Apr. 1, 1998; Act No. 8868, Feb. 29, 2008; Act No. 17568, Dec. 30, 2021>
국세청장 또는 지방국세청장은 법 제9조제1항제2호의 규정에 의하여 납세지를 지정한 때에는 당해 과세기간의 과세표준확정신고 또는 납부기간 개시일전에 이를 서면으로 통지하여야 한다. 다만, 중간예납 또는 수시부과의 사유가 있는 때에는 그 납기개시 15일전에 통지하여야 한다.
When the Commissioner of the National Tax Service or the head of a regional tax office designates a taxable domicile pursuant to Article 9 (1) 2 of the Act, the Commissioner or head shall notify in writing before the start of the final tax return period or payment period for the relevant taxable period. However, if there are grounds for interim prepayment or ad hoc assessment, notification shall be given 15 days before the commencement of the payment due date.
제2항의 기한내에 통지를 하지 아니한 때에는 지정 신청한 납세지를 납세지로 한다. <신설 1995.12.30>
If notification is not given within the period specified in paragraph ②, the taxable domicile applied for designation shall be deemed the taxable domicile. <Newly established by Act No. 4927, Dec. 30, 1995>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.