(1) Any person who pays domestic source income to any foreign corporation under Article 93 (where stocks are listed pursuant to the Financial Investment Services and Capital Markets Act, and if stocks issued before the listing are transferred, referring to the corporation that has issued such stocks) shall file a payment statement with the head of the tax office having jurisdiction over the place of tax payment by the end of February of the year following the year (in the case of suspension or closure of business, by the end of the second month from the month in which such business is suspended or closed) in which such payment is made; provided, the same shall not apply where income prescribed by Presidential Decree is paid, including non-taxable or tax-exempted income that is verified under Article 98-4. <Amended on Dec. 22, 2020>
(2) Article 164 of the Income Tax Act shall apply mutatis mutandis to the submission of payment statements under paragraph (1).[This Article Wholly Amended on Dec. 30, 2010]