소득세법
Article 106 (Advance Return and Payment)
제106조 예정신고납부
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
거주자가 예정신고를 할 때에는 제107조에 따라 계산한 산출세액에서 「조세특례제한법」이나 그 밖의 법률에 따른 감면세액을 뺀 세액을 대통령령으로 정하는 바에 따라 납세지 관할 세무서, 한국은행 또는 체신관서에 납부하여야 한다.
When a resident makes an advance return, they shall pay the tax amount calculated under Article 107, less the tax reduction or exemption amount under the "Act on Special Cases Concerning the Accumulation of National Taxes and Local Taxes" or other laws, to the tax office having jurisdiction over the place of tax payment, the Bank of Korea, or the post office, as prescribed by Presidential Decree.
제1항에 따른 납부를 이 장에서 "예정신고납부"라 한다. <개정 2020.12.29>
The payment under paragraph (1) shall be referred to as "advance return and payment" in this Chapter. <Amended by Act No. 17820, Dec. 29, 2020>
예정신고납부를 하는 경우 제82조 및 제118조에 따른 수시부과세액이 있을 때에는 이를 공제하여 납부한다.
In cases of advance return and payment, if there is any additional assessment tax under Articles 82 and 118, it shall be deducted and paid.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.