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    기타 경정청구 이의신청 기한 관련 문의

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    작성자 메이플세무회계
    댓글 댓글 2건   조회Hit 180,277회   작성일Date 25-01-22 00:29

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    Q. 국세 경정청구 이의신청을 하였으며 경정청구 관련 접수일 등은 아래와 같습니다.
    경정청구 접수일: 2024.08.09
    경정청구 보정 요구: 2024.10.25
    경정청구 통보일: 2024.12.21
    이와 관련하여 이의신청 기한은 어느 날을 시작으로 하여야 하는지 궁금합니다.

    A. 국세기본법 또는 세법에 의한 처분으로서 위법 또는 부당한 처분을 받거나 필요한 처분을 받지 못함으로써 권리 또는 이익의 침해를 받았다면, 그 처분이 있은 것을 안 날(처분의 통지를 받은 때에는 그 받은 날)부터 90일 이내에 이의신청, 심사청구, 심판청구를 하여 그 처분의 취소 또는 변경이나 필요한 처분을 청구할 수 있는 것이며, 보정요구는 ‘처분’에 해당하지 아니한 것입니다.
    관련규정 : 국세기본법 제55조[불복]

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