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    기타 종합소득세의 경정청구 신고로 환급액이 발생한 경우 문의

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    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 140,938회   작성일Date 24-08-06 19:51

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    Q. 당사에서 종합소득세 경정청구 신고를 통해 환급 받을 수 있는 환급액이 있는 것을 확인하였습니다. 만일 부가가치세 미납액이 있는 경우, 종합소득세 환급액 총액을 받는 것이 아니라 기존 부가세 미납한 금액을 차감한 금액을 환급받는 것인지 궁금합니다.

    A. 국세기본법 제51조 제2항에 따라, 국세환급금을 수령받을 자에게 체납 국세가 있는 경우, 과세관청에서는 지급할 국세환급금에서 체납 국세에 해당하는 금액을 충당 후 남은 국세환급금이 있는 경우에 지급을 하도록 되어 있습니다.
    관련규정 : 국세기본법 제51조[국세환급금의 충당과 환급]

    3475f71336f5b919dcc102e56a3389c4_1722941506_3576.jpg
     

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