소득세법
Article 140 (Reporting of Income Deductions, etc. by Earned Income Earners)
제140조 근로소득자의 소득공제 등 신고
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
제137조에 따라 연말정산을 할 때 해당 근로소득자가 종합소득공제 및 세액공제를 적용받으려는 경우에는 해당 과세기간의 다음 연도 2월분의 근로소득을 받기 전(퇴직한 경우에는 퇴직한 날이 속하는 달의 근로소득을 받기 전)에 원천징수의무자에게 해당 공제 사유를 표시하는 신고서(이하 "근로소득자 소득ㆍ세액 공제신고서"라 한다)를 대통령령으로 정하는 바에 따라 제출하여야 한다. <개정 2010.12.27, 2013.1.1, 2014.1.1>
When performing year-end tax adjustment under Article 137, if the earned income earner intends to apply for comprehensive income deductions and tax credits, they shall submit a report indicating the grounds for such deductions to the withholding agent (hereinafter referred to as the "Earned Income Earner's Income and Tax Deduction Report") in accordance with the provisions of the Presidential Decree, before receiving the earned income for February of the year following the taxable period (in case of retirement, before receiving the earned income for the month in which the retirement date falls). <Amended by Act No. 10422, Dec. 27, 2010, Act No. 11615, Jan. 1, 2013, Act No. 12160, Jan. 1, 2014>
근로소득자 소득ㆍ세액 공제신고서를 받은 주된 근무지의 원천징수의무자는 그 신고 사항을 대통령령으로 정하는 바에 따라 원천징수 관할 세무서장에게 신고하고 종된 근무지의 원천징수의무자에게 통보하여야 한다. <개정 2014.1.1>
The withholding agent at the principal place of employment who receives the Earned Income Earner's Income and Tax Deduction Report shall report the contents of the report to the head of the tax office having jurisdiction over withholding in accordance with the Presidential Decree and notify the withholding agent at the secondary place of employment. <Amended by Act No. 12160, Jan. 1, 2014>
일용근로자에 대해서는 제1항과 제2항을 적용하지 아니한다.
Articles 1 and 2 shall not apply to daily workers.
삭제 <2010.12.27>
Deleted. <Dec. 27, 2010>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.