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문의상담 1661-1411

(정부협회)2024년 알기 쉬운 해외금융계좌 신고제도

2024-07-30
조회수 128

<관련이미지> 


1. 파일명칭

➡  2024년 알기 쉬운 해외금융계좌 신고제도(책자).pdf


2. 문서개요(저자/독자/목차 등) 

➡  

신고제도 

안내

 1. 해외금융계좌 신고제도 소개 ·································· 2

 2. 해외금융계좌 신고의무자 ······································· 4

 3. 해외금융계좌 관련자 ·············································· 7

 4. 해외금융계좌 신고대상 ········································· 11

 5. 해외금융계좌 신고 기준금액 ································ 14

 6. 해외금융계좌 신고 방법 ······································· 16

 7. 해외금융계좌 관련 국외소득신고 ························· 18

 8. 수정신고 및 기한 후 신고 ··································· 19

 9. 신고의무 위반에 대한 제재 ·································· 20

10. 명단공개 및 형사처벌 ·········································· 23

11. 신고포상금 제도 ··················································· 24

작성사례

신고서  2    1. 공동명의 계좌 ······················································ 28

 2. 명의자와 실질적 소유자가 다른 계좌 ·················· 34

 3. 홈택스 전자신고 요령 ·········································· 402024년  

알기 쉬운 해외금융계좌 신고제도

3

자주 묻는 

질문(FAQ)

위한 안내

Introduction for 

Foreigners

1. 신고의무자 - 개인 ·········································· 50

2. 신고의무자 - 법인 등 ····································· 52

3. 해외금융계좌 신고대상 ··································· 53

4. 보유계좌에 관한 정보 ····································· 58

5. 과태료 ····························································· 60

6. 해외가상자산계좌 ············································ 64

관련법령  5

외국인을  4   1. Introduction to the Reporting ················· 70

2. Filing Forms ·················································74

1. 국제조세조정에 관한 법률 및 시행령 ············ 80

2. 조세범 처벌법 ················································· 93

3. 조세범 처벌절차법 및 시행령 ························ 94

4. 소득세법 및 시행령 · 시행규칙 ······················· 97

5. 국세기본법 및 시행령 ·································· 101

6. 기타 관련 법령 ············································· 106


3. 페이지수

➡ 122



4. 소유기관(자)

➡ 국세청


5. 해시태그 입력

#알기쉬윈신고제도 #해외금융계좌신고제도 #국세청



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