소득세법
Article 151 (Payment of Taxes Collected by Taxpayer Associations)
제151조 납세조합 징수세액의 납부
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
Original (Korean)
제151조(납세조합 징수세액의 납부) 납세조합은 제150조에 따라 징수한 매월분의 소득세를 징수일이 속하는 달의 다음 달 10일까지 대통령령으로 정하는 바에 따라 납세조합 관할 세무서, 한국은행 또는 체신관서에 납부하여야 한다.
Translation
① Taxpayer associations shall pay the income tax for each month collected in accordance with Article 150 to the tax office having jurisdiction over the taxpayer association, the Bank of Korea, or post offices, by the 10th of the month following the month in which the collection date falls, as prescribed by Presidential Decree.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.