Article 106-6 (Submission of Transaction Details of Gold Ingots, etc.)

제106조의6 금지금 등의 거래내용 제출

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

Original (Korean)

Translation

①

대통령령으로 정하는 금지금제련업자는 「부가가치세법」 제48조, 제49조, 제66조 및 제67조에 따른 부가가치세의 과세표준신고를 할 때 대통령령으로 정하는 금지금의 제조반출내용을 과세표준신고서의 첨부서류로 제출하여야 한다. <개정 2013.6.7>

A gold ingot refiner, as prescribed by Presidential Decree, shall submit the details of the manufacturing and removal of gold ingots, as prescribed by Presidential Decree, as an attachment to the tax base declaration form when filing a value-added tax base declaration pursuant to Articles 48, 49, 66, and 67 of the Value-Added Tax Act. <Amended by Act No. 11873, Jun. 7, 2013>

②

세관장은 대통령령으로 정하는 금 관련 제품이 수입된 경우에는 그 수입신고명세를 수입자의 사업장 관할 세무서장에게 수입신고일의 다음 달 말일까지 제출하여야 한다.

When gold-related products, as prescribed by Presidential Decree, are imported, the customs officer shall submit the import declaration details to the head of the tax office having jurisdiction over the importer's place of business by the end of the month following the date of import declaration.

Translation

Machine translation. The Korean text is authoritative.

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