Article 100-30 (Application for Child Tax Credit, etc.)

제100조의30 자녀장려금의 신청 등

Ministry: 재정경제부
In force: 2026-01-01
Articles: 362

Original (Korean)

Translation

①

자녀장려금을 받으려는 거주자는 「소득세법」 제70조 또는 제74조에 따른 종합소득과세표준 확정신고 기간에 다음 각 호의 사항이 포함된 자녀장려금신청서에 자녀장려금 신청자격을 확인하기 위하여 필요한 대통령령으로 정하는 증거자료를 첨부하여 납세지 관할 세무서장에게 자녀장려금을 신청하여야 한다. <개정 2018.12.24, 2019.12.31, 2020.12.29>

1. 신청자격
2. 제100조의29에 따라 산정한 자녀장려금

A resident who intends to receive the Child Tax Credit shall apply for the Child Tax Credit to the head of the tax office having jurisdiction over his or her place of taxation by submitting an application for the Child Tax Credit, which includes the following matters, along with evidentiary materials prescribed by Presidential Decree to verify eligibility for the Child Tax Credit, during the period for confirming the consolidated income tax base pursuant to Article 70 or 74 of the 「Income Tax Act」. <Amended by Act No. 15227, Dec. 24, 2018; Act No. 16837, Dec. 31, 2019; Act No. 17891, Dec. 29, 2020> 1. Eligibility for application 2. Child Tax Credit calculated in accordance with Article 100-29

②

제1항에도 불구하고 자녀장려금은 「소득세법」 제59조의2에 따른 자녀세액공제와 중복하여 적용할 수 없다.

Notwithstanding paragraph ①, the Child Tax Credit shall not be applied in duplicate with the child tax deduction under Article 59-2 of the 「Income Tax Act」.

③

제1항에도 불구하고 반기 신청을 한 경우에는 그 신청자의 의사에 의하여 제1항에 따라 해당 소득세 과세기간의 자녀장려금을 신청한 것으로 본다. <개정 2019.12.31>

Notwithstanding paragraph ①, if a semi-annual application is filed, it shall be deemed that the Child Tax Credit for the relevant income tax period has been applied for in accordance with paragraph ①, according to the applicant's intention. <Amended by Act No. 16837, Dec. 31, 2019>

Translation

Machine translation. The Korean text is authoritative.

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