소득세법
Article 75 (Application for Tax Reduction or Exemption)
제75조 세액감면 신청
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
제59조의5제1항에 따라 소득세를 감면받으려는 거주자는 제69조, 제70조, 제70조의2 또는 제74조에 따른 신고와 함께 대통령령으로 정하는 바에 따라 납세지 관할 세무서장에게 신청하여야 한다. <개정 2013.1.1, 2014.1.1>
A resident who intends to receive a reduction or exemption of income tax pursuant to Article 59-5(1) shall apply to the head of the tax office having jurisdiction over the place of tax payment, in accordance with the Enforcement Decree, together with the reporting under Article 69, Article 70, Article 70-2, or Article 74. <Amended by Act No. 11599, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014>
제59조의5제1항제1호에 따라 근로소득에 대한 감면을 받으려는 자는 대통령령으로 정하는 바에 따라 관할 세무서장에게 신청하여야 한다. <개정 2014.1.1>
A person who intends to receive a reduction or exemption of earned income tax pursuant to Article 59-5(1) subparagraph 1 shall apply to the head of the tax office having jurisdiction over the place of tax payment, in accordance with the Enforcement Decree. <Amended by Act No. 12169, Jan. 1, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.