Income Tax Act — Article 125 (Determination and Collection of Tax Base and Tax for Nonresident)

The provisions on the determination, correction, collection and refund of income tax for a resident in this Act shall apply mutatis mutandis to the determination, correction, collection and refund of the total domestic source income where tax is levied on the aggregate of domestic source income of a nonresident. In such cases, the amount of income withheld pursuant to Article 156 (7) is included in the tax base of a nonresident pursuant to Article 122 when Article 76 is applied mutatis mutandis, such 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>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]