관리자
[re] 외국납부세액공제

안녕하세요? 저희 홈페이지를 찾아주셔서 감사합니다.

연말정산수정신고를 할 수 있는 것이며, 국세기본법에 따라 경정청구도 가능합니다(국세기본법 제45조의2). 다만, 수정신고시는 가산세를 부담하여야 할 것입니다., 지급조서는 2월 말까지 제출하면 가산세는 없습니다. 외국납부세액공제서류는 연말정산시 제출하는 것이나 외국정부의 통지 지연의 경우 등에는 통지를 받은 날부터 45일 이내 제출가능합니다.(소득세법시행령 제117조 4항)

감사합니다.


>> [ 송명준 ] 님이 작성한 글
> 
수고많으십니다. 
당사는 중국에 해외주재원이 있습니다. 중국에서 주재원들의소득에 대해 
과세를 하여 이중과세의 문제로 연말정산시 외국납부세액공제를 할수 있는
걸로 알고있습니다. 
당사가 2/10 연말정산신고시 해외주재원들의 외국납부세액공제적용시 중
국에서 과세된 12월분은 적용하지 않고 신고하였습니다.(사유는 중국에서 
12월분의 소득세를 1월에 징수를 하여 당사에서 연말정산시 누락) 

그래서, 해외주재원들의 연말재정산을 하여 3/10일에 연말정산수정신고를 
할수 있는지요? 
여러질의회신을 검토한결과 근로자가 연말정산후 소득공제서류를 제출하
여도 원천징수의무자는 수정신고를 할수 없고 개인이 종합소득세 신고를 
하여 환급받을수 있다고 하셨습니다.허나 해외주재원들은 국내에 거주하
지 않고 있어 국내에 들어와서 종소세 신고를 하라고 하기 쉽지 않는 문제
점이 있습니다. 

또한, 수정신고가능시 가산세는 해당이 없는지요? 

답변 부탁드리겠습니다.

DATE : 2007-05-16 11:27
[다음글] [re] 종합소득세에 관하여
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22 양도세 관련 질문[383] 박천진 05-16 830
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17 [re] 종합소득세에 관하여[70] 관리자 05-16 554
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12 양도소득세 부과기준이여. 최은석 05-15 1353
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10 양도소득세 신고기한 정재학 05-13 972
9 [re] 양도소득세 신고기한 관리자 05-13 1125
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7 [re] 보험판매원 소득세 문의 관리자 05-13 580
6 학원강사 종소세 문의[1]비밀글 학원강사 05-11 19

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