소득세법
Article 128 (Payment of Withheld Tax Amount)
제128조 원천징수세액의 납부
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
원천징수의무자는 원천징수한 소득세를 그 징수일이 속하는 달의 다음 달 10일까지 대통령령으로 정하는 바에 따라 원천징수 관할 세무서, 한국은행 또는 체신관서에 납부하여야 한다. <개정 2010.12.27, 2020.12.29, 2022.12.31, 2024.12.31>
A withholding agent shall pay the withheld income tax to the tax office having jurisdiction over withholding, the Bank of Korea, or a post office by the 10th of the month following the month in which the withholding date falls, as prescribed by Presidential Decree. <Amended by Act No. 10577, Dec. 27, 2010, Act No. 17803, Dec. 29, 2020, Act No. 19134, Dec. 31, 2022, Act No. 20007, Dec. 31, 2024>
상시고용인원 수 및 업종 등을 고려하여 대통령령으로 정하는 원천징수의무자는 제1항에도 불구하고 다음 각 호의 원천징수세액 외의 원천징수세액을 그 징수일이 속하는 반기의 마지막 달의 다음 달 10일까지 납부할 수 있다. <개정 2010.12.27, 2020.12.29, 2024.12.31>
1. 「법인세법」 제67조에 따라 처분된 상여ㆍ배당 및 기타소득에 대한 원천징수세액
2. 「국제조세조정에 관한 법률」 제13조 또는 제22조에 따라 처분된 배당소득에 대한 원천징수세액
3. 제156의5제1항 및 제2항에 따른 원천징수세액
A withholding agent prescribed by Presidential Decree, considering the number of regular employees, business type, etc., may pay the withheld tax amounts other than those specified in the following subparagraphs by the 10th of the month following the last month of the semi-annual period in which the withholding date falls, notwithstanding the provisions of paragraph ①. <Amended by Act No. 10577, Dec. 27, 2010, Act No. 17803, Dec. 29, 2020, Act No. 20007, Dec. 31, 2024> 1. Withheld tax amount on bonuses, dividends, and other income treated as such under Article 67 of the Corporate Tax Act. 2. Withheld tax amount on dividend income treated as such under Article 13 or Article 22 of the Act on the Coordination of International Tax Matters. 3. Withheld tax amount pursuant to paragraphs ① and ② of Article 156-5.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.