조세특례제한법
Article 108-3 (Special Cases for Provisional Assessment of Value-Added Tax for Gold Business Operators, etc.)
제108조의3 금사업자 등의 부가가치세 예정부과 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
금사업자, 스크랩등사업자 또는 관광사업자에 대하여 「부가가치세법」 제48조제3항 본문 및 제66조제1항 본문에 따라 부가가치세를 결정하여 징수하는 경우 그 결정세액에서 그 예정신고기간 또는 예정부과기간 종료일 현재 금거래계좌, 스크랩등거래계좌 또는 면세점송객용역거래계좌에서 국고에 납부할 부가가치세를 뺀 금액을 각각 징수한다. 다만, 그 산정한 세액이 음수인 경우에는 "0"으로 본다. <개정 2014.12.23, 2015.12.15, 2024.12.31>
Where value-added tax is determined and collected for gold business operators, scrap business operators, or tourism business operators pursuant to the main clause of Article 48(3) and the main clause of Article 66(1) of the Value-Added Tax Act, the amount to be collected shall be the determined tax amount less the value-added tax to be paid to the national treasury from the gold transaction account, scrap transaction account, or duty-free passenger service transaction account as of the end of the provisional reporting period or provisional assessment period, respectively. However, if the calculated tax amount is negative, it shall be deemed "0". <Amended on Dec. 23, 2014, Dec. 15, 2015, Dec. 31, 2024>
금사업자, 스크랩등사업자 또는 관광사업자가 「부가가치세법」 제48조제4항 및 제66조제2항에 따라 부가가치세를 신고납부하는 경우 그 예정신고기간 또는 예정부과기간 종료일 현재 금거래계좌, 스크랩등거래계좌 또는 면세점송객용역거래계좌에서 국고에 납부할 부가가치세를 뺀 금액을 각각 신고납부한다. 다만, 그 산정한 세액이 음수인 경우에는 "0"으로 본다. <개정 2014.12.23, 2015.12.15, 2024.12.31>
Where gold business operators, scrap business operators, or tourism business operators report and pay value-added tax pursuant to Article 48(4) and Article 66(2) of the Value-Added Tax Act, they shall report and pay the amount less the value-added tax to be paid to the national treasury from the gold transaction account, scrap transaction account, or duty-free passenger service transaction account as of the end of the provisional reporting period or provisional assessment period, respectively. However, if the calculated tax amount is negative, it shall be deemed "0". <Amended on Dec. 23, 2014, Dec. 15, 2015, Dec. 31, 2024>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.