Article 99 (Special Rules for Calculation of Income Amount on Transactions with Non-residents, etc.)

제99조 비거주자등과의 거래에 대한 소득금액계산의 특례

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

Original (Korean)

제99조(비거주자등과의 거래에 대한 소득금액계산의 특례) 법 제42조에 따른 소득금액조정의 신청절차등은 「국제조세조정에 관한 법률 시행령」 제21조를 준용한다. <개정 2005.2.19, 2021.2.17>

Translation

The application procedures, etc. for income amount adjustments under Article 42 of the Act shall apply mutatis mutandis to Article 21 of the Enforcement Decree of the 「International Tax Coordination Act」. <Amended by Feb. 19, 2005, Feb. 17, 2021>

Translation

Machine translation. The Korean text is authoritative.

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