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Act on Restriction on Special Cases Concerning Taxation

조세특례제한법

Article 121-7 (Delegation of Authority, etc.)

제121조의7 권한의 위임 등

Ministry
재정경제부
In force
2026-09-18
Articles
362

Original (Korean)

제121조의7(권한의 위임 등) 재정경제부장관은 대통령령으로 정하는 바에 따라 이 장의 규정에 따른 권한의 일부를 국세청장, 관세청장, 그 밖에 대통령령으로 정하는 외국인투자 관련 기관의 장에게 위임하거나 위탁할 수 있다. <개정 2025.10.1>

Translation

① The Minister of Finance and Economy may, in accordance with the provisions of a Presidential Decree, delegate or entrust part of the authority under the provisions of this Chapter to the Commissioner of the National Tax Service, the Commissioner of Customs Service, or the heads of other foreign investment-related agencies as prescribed by a Presidential Decree. <Amended on October 1, 2025>

Translation

Machine translation. The Korean text is authoritative.

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

Act on Restriction on Special Cases Concerning Taxation 제121조의7 — Article 121-7 (Delegation of Authority, etc.) · Law4Kor