소득세법 시행령
Article 94 (Reporting of Inventory Asset and Securities Valuation Methods)
제94조 재고자산등의 평가방법의 신고
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
사업자는 제91조 및 제93조에 따른 재고자산 및 유가증권의 평가방법(이하 "재고자산등의 평가방법"이라 한다)을 해당 사업을 개시한 날이 속하는 과세기간의 과세표준 확정신고기한까지 재정경제부령으로 정하는 재고자산등의 평가방법 신고서에 따라 납세지 관할세무서장에게 신고(국세정보통신망에 의한 신고를 포함한다)하여야 한다. <개정 2025.12.30>
A business operator shall report the valuation methods for inventory assets and securities (hereinafter referred to as "valuation methods for inventory assets and securities") pursuant to Articles 91 and 93, to the head of the tax office having jurisdiction over the place of tax payment, by the deadline for reporting the tax base for the tax period to which the date of commencement of business belongs, using the reporting form for valuation methods for inventory assets and securities prescribed by the Presidential Decree of the Ministry of Strategy and Finance (including reporting via the National Tax Information Network). <Amended on December 30, 2025>
재고자산등의 평가방법을 신고한 자가 그 방법을 변경하려는 때에는 변경할 평가방법을 적용받으려는 최초 과세기간의 종료일 이전 3개월이 되는 날까지 재정경제부령으로 정하는 재고자산등의 평가방법 변경신고서를 납세지 관할세무서장에게 제출하여야 한다. <개정 2025.12.30>
When a person who has reported the valuation methods for inventory assets and securities intends to change such methods, they shall submit the reporting form for changes in valuation methods for inventory assets and securities prescribed by the Presidential Decree of the Ministry of Strategy and Finance to the head of the tax office having jurisdiction over the place of tax payment by the date that is three months prior to the last day of the first tax period for which the changed valuation method is to be applied. <Amended on December 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.