소득세법
Article 144-3 (Declaration of Income Deductions, etc. for Year-End Tax Adjustment of Business Income Earners)
제144조의3 연말정산 사업소득자의 소득공제 등 신고
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
Original (Korean)
제144조의3(연말정산 사업소득자의 소득공제 등 신고) 제144조의2에 따라 연말정산을 할 때 해당 사업자가 종합소득공제, 자녀세액공제, 연금계좌세액공제 및 특별세액공제를 적용받으려는 경우에는 해당 과세기간의 다음 연도 2월분의 사업소득을 받기 전(해당 원천징수의무자와의 거래계약을 해지한 경우에는 해지한 달의 사업소득을 받기 전을 말한다)에 원천징수의무자에게 대통령령으로 정하는 바에 따라 연말정산 사업소득자 소득ㆍ세액 공제신고서를 제출하여야 한다. <개정 2013.1.1, 2014.1.1>
Translation
① When a business income earner, who is subject to year-end tax adjustment pursuant to Article 144-2, intends to apply for comprehensive income deduction, child tax credit, pension account tax credit, and special tax credit, they shall submit a declaration form for income and tax credit of year-end tax adjustment of business income earners to the withholding agent, in accordance with Presidential Decree, prior to receiving the business income for February of the year following the relevant taxation period (if the contract with the withholding agent has been terminated, this means prior to receiving the business income for the month of termination). <Amended by Act No. 11616, Jan. 1, 2013; Act No. 12161, Jan. 1, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.