양도소득세 양도소득세 예정신고를 경정청구 시 기산일 관련 문의
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본인은 2018년 1월에 부동산을 양도하고 3월 30일에 양도소득세 예정신고를 하였습니다. 위 신고에 대해 경정청구를 하려고 합니다. 이러한 경우, 5년 이내 경정청구기한을 언제로 봐야 하는지 궁금합니다.
(1안) 예정신고기한인 2018년 3월 31일로부터 5년인 2023년 3월 31일이다.
(2안) 확정신고기한인 2019년 5월 31일로부터 5년인 2024년 5월 31일이다.
A. 첨부 예규에 따라, 양도소득세 확정 신고기한이 지난날부터 5년 이내인 것으로 사료됩니다.
관련규정 : 국세기본법 제45조의2[경정 등의 청구]
*징세과-106, 2014.01.24.
- 이전글자경농지의 도시지역 편입 이후 공공용지로 수용된 경우 양도세 감면 중복적용 여부 24.05.09
- 다음글사업장현황과 소득세신고 대상자 여부 24.02.05
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