조세특례제한법
Article 100-17 (Application for and Renunciation of Partnership Business Taxation Special Treatment)
제100조의17 동업기업과세특례의 적용 및 포기신청
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
동업기업과세특례를 적용받으려는 기업은 대통령령으로 정하는 바에 따라 관할 세무서장에게 신청을 하여야 한다.
A partnership business that intends to apply for the partnership business taxation special treatment shall file an application with the head of the competent tax office in accordance with the Presidential Decree.
동업기업과세특례를 적용받고 있는 동업기업은 대통령령으로 정하는 바에 따라 동업기업과세특례의 적용을 포기할 수 있다. 다만, 동업기업과세특례를 최초로 적용받은 과세연도와 그 다음 과세연도의 개시일부터 4년 이내에 끝나는 과세연도까지는 동업기업과세특례의 적용을 포기할 수 없다.
A partnership business that is applying for the partnership business taxation special treatment may renounce the application of the partnership business taxation special treatment in accordance with the Presidential Decree. However, a partnership business may not renounce the application of the partnership business taxation special treatment during the tax year in which it first applied for the partnership business taxation special treatment and up to the tax year ending within 4 years from the beginning of the subsequent tax year.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.