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    종합소득세 2 이상의 사업장이 있는 경우 성실신고 확인대상인지 여부

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 138,783회   작성일Date 24-06-16 22:27

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    Q. 본인의 경우, 종합소득세 신고 안내유형에는 성실신고대상자로 확인되며 여러 사업장을 운영하고 있습니다. 운영하고 있는 사업장에서 복식부기 대상과 간편장부 대상이 공존하는 경우 종합소득세 신고를 5월 31일까지 해야하는지 아니면 6월 30일까지 해야하는지 궁금합니다.

    A. 성실신고사업자의 경우 업종을 겸영하거나 2 이상의 사업장이 있는 경우 소득세법 시행령 제133조 제2항에 따라 주업종 수입금액과 주업종외 수입금액으로 기준수입금액을 산출하여 성실신고확인대상여부를 확인하는 것이며 이에 따라 성실신고확인대상인 경우 해당 사업자의 모든 사업소득에 대하여 성실신고확인대상으로 보아 6월 말까지 신고를 하여야 하는 것입니다.
    만일 질의 사업자의 타 사업장이 공동사업장으로 단독사업장과 신고의무 및 신고유형이 달리 적용되는 경우에도 종합소득세 신고의무는 개인별로 판단하므로 단독사업장에 대하여 성실신고대상자에 해당하는 경우 성실신고대상사업장이 아닌 공동사업장의 수입금액 또한 6월 말일까지 신고하는 것입니다.
    관련규정 : 소득세법 시행령 제133조[성실신고확인서 제출]

    10dc9b0d20a9946c1be0a44ec3d0f2c9_1718544436_7941.jpg
     

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