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    기타 세금포인트와 납세담보 제공 관련 문의

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    작성자 메이플세무회계
    댓글 댓글 3건   조회Hit 92,477회   작성일Date 25-01-22 00:21

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    Q. 종합소득세 중간예납 고지서상 고지금액을 납기 내 완납할 수가 없는 사유가 발생하여 납기 연장신청을 하려고 하나, 담보제공이 필요하다 하여 일부는 세금포인트를 활용하고 부족한 차액은 부동산 담보를 제공하려 합니다.
    하나의 고지서상의 고지금액을 일부는 세금포인트를, 나머지는 부동산담보를 제공해도 되는 것인 것 궁금합니다.

    A. 국세징수법 제13조에 따른 납부기한 등의 연장신청 시에 납세담보를 제공해야 하는 경우, 세금포인트 1점당 100,000원(연간 5억원 한도)을 적용하여 납세담보를 면제할 수 있으며, 부족한 금액에 대해서는 국세징수법 제18조에서 규정하고 있는 담보를 추가로 제공할 수 있습니다.
    관련규정 : 국세징수법 제18조[담보의 종류 등]

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