(1) The provisions on a return and payment by a resident in this Act shall apply mutatis mutandis to a return and payment (including interim prepayment) by a nonresident whose tax base and amount of income tax are calculated pursuant to Article 122: Provided, That where the amount of income to be withheld pursuant to Articles 156 (7) is included in the tax base of a nonresident pursuant to Article 122 when Article 76 is applied mutatis mutandis, the amount of withholding tax shall be deemed an amount of tax deducted pursuant to Article 76 (3) 4. <Amended by Act No. 11146, Jan. 1, 2012; Act No. 11611, Jan. 1, 2013; Dec. 8, 2021>
(2) If a nonresident member of a non-corporate organization other than an organization deemed to be a corporation, which bears tax liability for each member under the proviso, with the exception of the subparagraphs, of Article 2 (3) or subparagraph 1 of the same paragraph (hereafter referred to as "nonresident member" in this paragraph), files a final return on the tax base of global income for his or her domestic source income (limited to cases where the domestic source income of the nonresident member is only derived from income earned as a member of the organization) in accordance with Article 121 (5), and if all of the following requirements are met, one resident member of the organization (hereafter referred to as "representative declarant" in this paragraph) may file a final return on the tax base of global income of the nonresident member in a consolidated manner, on behalf of the nonresident member who has given consent under subparagraph 1, as prescribed by Presidential Decree: <Newly Inserted on Dec. 8, 2021>
1. All or some of the nonresident members consent to the representative declarant filing their tax base of global income on their behalf;
2. The nonresident member provides the representative declarant with a taxpayer identification number as defined in Article 36 (7) of the Adjustment of International Taxes Act granted by the country where the nonresident member is a resident.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]