소득세법
Article 11 (Tax Jurisdiction)
제11조 과세 관할
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
Original (Korean)
제11조(과세 관할) 소득세는 제6조부터 제10조까지의 규정에 따른 납세지를 관할하는 세무서장 또는 지방국세청장이 과세한다.
Translation
① Income tax shall be levied by the head of the tax office or the commissioner of the regional tax office having jurisdiction over the place of tax payment as prescribed by Articles 6 through 10.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.