Article 8 (Application of Provisions on Duties and Powers)

제8조 직무권한의 준용규정

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

Original (Korean)

제8조(직무권한의 준용규정) 법 제11조의 규정에 의하여 지방국세청장이 과세표준과 세액을 결정 또는 경정하는 경우에는 세무서장의 직무권한에 관한 규정을 준용한다.

Translation

① Where the Commissioner of the Regional National Tax Office determines or redetermines the tax base and tax amount pursuant to the provisions of Article 11 of the Act, the provisions concerning the duties and powers of the Commissioner of the National Tax Office shall be applied mutatis mutandis.

Translation

Machine translation. The Korean text is authoritative.

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