소득세법
Article 160-5 (Obligation to Report and Use Business Account, etc.)
제160조의5 사업용계좌의 신고ㆍ사용의무 등
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
복식부기의무자는 사업과 관련하여 재화 또는 용역을 공급받거나 공급하는 거래의 경우로서 다음 각 호의 어느 하나에 해당하는 때에는 대통령령으로 정하는 사업용계좌(이하 "사업용계좌"라 한다)를 사용하여야 한다.
1. 거래의 대금을 금융회사등을 통하여 결제하거나 결제받는 경우
2. 인건비 및 임차료를 지급하거나 지급받는 경우. 다만, 인건비를 지급하거나 지급받는 거래 중에서 거래 상대방의 사정으로 사업용계좌를 사용하기 어려운 것으로서 대통령령으로 정하는 거래는 제외한다.
A person who is obligated to keep books under the double-entry bookkeeping method shall use a business account (hereinafter referred to as "business account") as prescribed by Presidential Decree in cases where transactions related to the business of supplying or receiving goods or services fall under any of the following subparagraphs: 1. When the payment for a transaction is made or received through a financial company, etc. 2. When labor costs and rent are paid or received. Provided, That transactions involving the payment or receipt of labor costs, which are difficult to use a business account due to the circumstances of the transaction counterparty as prescribed by Presidential Decree, shall be excluded.
복식부기의무자는 복식부기의무자에 해당하는 과세기간의 개시일(사업 개시와 동시에 복식부기의무자에 해당되는 경우에는 다음 과세기간 개시일)부터 6개월 이내에 사업용계좌를 해당 사업자의 사업장 관할 세무서장 또는 납세지 관할 세무서장에게 신고하여야 한다. 다만, 사업용계좌가 이미 신고되어 있는 경우에는 그러하지 아니하다. <개정 2010.12.27, 2014.12.23>
A person who is obligated to keep books under the double-entry bookkeeping method shall report the business account to the head of the tax office having jurisdiction over the business office of the taxpayer or the head of the tax office having jurisdiction over the place of tax payment within six months from the commencement date of the taxable period for which the person is obligated to keep books under the double-entry bookkeeping method (in cases where the person becomes obligated to keep books under the double-entry bookkeeping method at the time of business commencement, the commencement date of the following taxable period). Provided, That this shall not apply if a business account has already been reported. <Amended by Act No. 10803, Dec. 27, 2010; Act No. 12897, Dec. 23, 2014>
복식부기의무자는 사업용계좌를 변경하거나 추가하는 경우 제70조 및 제70조의2에 따른 확정신고기한까지 이를 신고하여야 한다. <개정 2010.12.27, 2012.1.1, 2013.1.1>
1. 삭제<2012.1.1>
2. 삭제<2012.1.1>
A person who is obligated to keep books under the double-entry bookkeeping method shall report any change or addition to the business account by the final tax return period as prescribed by Articles 70 and 70-2. <Amended by Act No. 10803, Dec. 27, 2010; Act No. 11138, Jan. 1, 2012; Act No. 11617, Jan. 1, 2013> 1. Deleted <by Act No. 11138, Jan. 1, 2012> 2. Deleted <by Act No. 11138, Jan. 1, 2012>
사업용계좌의 신고ㆍ변경ㆍ추가와 그 신고방법, 사업용계좌를 사용하여야 하는 거래의 범위 및 명세서 작성 등에 필요한 사항은 대통령령으로 정한다. <개정 2010.12.27>
Matters necessary for the reporting, change, and addition of business accounts, methods of such reporting, the scope of transactions for which business accounts must be used, and the preparation of statements, etc. shall be prescribed by Presidential Decree. <Amended by Act No. 10803, Dec. 27, 2010>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.