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Law4Kor
Income Tax Act

소득세법

Article 169 (Payment of Remittance Fee)

제169조 교부금의 지급

Ministry
재정경제부
In force
2026-01-01
Articles
259

Original (Korean)

제169조(교부금의 지급) 국세청장은 제150조에 따라 근로소득에 대한 소득세를 징수하여 납부한 자에게 대통령령으로 정하는 바에 따라 교부금을 지급하여야 한다. <개정 2024.12.31>

Translation

① The Commissioner of the National Tax Service shall pay a remittance fee, in accordance with the Presidential Decree, to a person who has collected and paid income tax on earned income pursuant to Article 150. <Amended on Dec. 31, 2024>

Translation

Machine translation. The Korean text is authoritative.

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