소득세법 시행령
Article 7 (Notification of Change of Taxpayer's Domicile)
제7조 납세지 변경신고
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제10조의 규정에 의하여 납세지의 변경신고를 하고자 하는 자는 재정경제부령이 정하는 납세지변경신고서를 그 변경후의 납세지관할세무서장에게 제출(국세정보통신망에 의한 제출을 포함한다)하여야 한다. <개정 1998.4.1, 2004.3.17, 2008.2.29, 2025.12.30>
Any person who intends to file a notification of change of taxpayer's domicile pursuant to Article 10 of the Act shall submit a notification of change of taxpayer's domicile, as prescribed by the Ordinance of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the changed taxpayer's domicile (including submission through the national tax information network). <Amended by Act No. 4352, Apr. 1, 1998; Act No. 7201, Mar. 17, 2004; Act No. 8863, Feb. 29, 2008; Act No. 17819, Dec. 30, 2025>
납세자의 주소지가 변경됨에 따라 「부가가치세법 시행령」 제14조에 따른 사업자등록 정정을 한 경우에는 제1항의 규정에 의한 납세지의 변경신고를 한 것으로 본다. <개정 2005.2.19, 2013.6.28>
If a correction of business registration is made pursuant to Article 14 of the Enforcement Decree of the Value-Added Tax Act due to a change in the taxpayer's address, it shall be deemed that the notification of change of taxpayer's domicile under paragraph ① has been filed. <Amended by Act No. 7479, Feb. 19, 2005; Act No. 11831, Jun. 28, 2013>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.