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Income Tax Act

소득세법

Article 149 (Organization of Taxpayer Associations)

제149조 납세조합의 조직

Ministry
재정경제부
In force
2026-01-01
Articles
259
Original (Korean)

  1. 1. 제127조제1항제4호 각 목의 어느 하나에 해당하는 근로소득이 있는 자

  2. 2. 대통령령으로 정하는 사업자

① Any resident falling under any of the following subparagraphs may organize a taxpayer association in accordance with the Presidential Decree. 1. A person with earned income falling under any of the items of subparagraph 4 of paragraph 1 of Article 127 2. A business operator as prescribed by the Presidential Decree

Translation

Machine translation. The Korean text is authoritative.

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

Income Tax Act 제149조 — Article 149 (Organization of Taxpayer Associations) · Law4Kor