소득세법

Article 144-4 (Issuance of Withholding Tax Receipt for Year-End Settlement Business Income)

제144조의4 연말정산 사업소득에 대한 원천징수영수증의 발급

Ministry: 재정경제부
In force: 2026-01-01
Articles: 259

Original (Korean)

제144조의4(연말정산 사업소득에 대한 원천징수영수증의 발급) 연말정산 사업소득을 지급하는 원천징수의무자는 연말정산일이 속하는 달의 다음 달 말일까지 그 사업소득의 금액과 그 밖에 필요한 사항을 적은 재정경제부령으로 정하는 원천징수영수증을 해당 사업자에게 발급하여야 한다. <개정 2010.12.27, 2025.10.1>

Translation

A withholding agent who pays business income subject to year-end settlement shall issue a withholding tax receipt, as prescribed by the Ordinance of the Ministry of Strategy and Finance, stating the amount of such business income and other necessary matters, to the business operator by the end of the month following the month in which the year-end settlement date falls. <Amended by Act No. 10434, Dec. 27, 2010; Act No. 17458, Oct. 1, 2025>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.