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종합소득세 외국인(비거주자) 강연료 원천징수 문의

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Q. 탄자니아 국적의 외국인(비거주자)를 초빙하여 강연을 진행하고자 합니다. 조세조약 이중과세방지협정 국가 목록에 탄자니아가 없는 경우, 외국인(비거주자)의 강연료가 원천징수 대상인지 궁금합니다.

A. 비거주자는 소득세법 제119조에 따른 국내원천소득에 한하여 한국에 납세의무가 있고, 비거주자의 인적용역은 용역을 수행한 국가에 그 소득의 원천이 있는 것으로 판단하고 있습니다.

비거주자가 국내에 입국하여 강연용역을 수행하고 받은 대가는 소득세법 제119조 제6호에 따른 비거주자의 국내원천 인적용역소득에 해당하고, 소득의 실질귀속자가 탄자니아 거주자인 경우, 탄자니아는 한국과 조세조약이 체결되어 있지 아니하여, 국내세법에 따라 과세권이 확정됩니다.

따라서 대가 지급시에 소득세법 제156조 제1항 제4호에 따른 세율(20%, 지방소득세 2% 별도)을 적용하여 원천징수 후 대가 지급일이 속하는 달의 다음 달 10일까지 원천세 신고를 통해 납부해야 하고, 대가 지급자는 소득세법 제164조의2에 따른 지급명세서 제출의무도 있습니다.

이전글경정청구 이의신청 기한 관련 문의 25.01.22
다음글연말정산_결혼세액공제 문의 25.01.22

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