(1) A withholding agent shall pay the income tax withheld to the competent tax office, the Bank of Korea or a postal service office by no later than the 10th day of the month following the month to which the date of collection belongs (for financial investment income, if the financial account is closed during a half-year term of the taxable period, the month in which the end of the half-year term falls), as prescribed by Presidential Decree. <Amended by Act No. 10408, Dec. 27, 2010; Dec. 29, 2020; Dec. 31, 2022>
(2) A withholding agent prescribed by Presidential Decree (excluding a withholding agent for financial investment income), designated in consideration of the number of regular workers, type of business, etc., may pay taxes withheld, other than the following withholding taxes, notwithstanding paragraph (1), by the 10th day of the month following the last month of the half-year term in which the date of collection of withholding taxes falls: <Amended by Act No. 10408, Dec. 27, 2010; Dec. 29, 2020>
1. Taxes withheld from bonus, dividends, and other income disposed of pursuant to Article 67 of the Corporate Tax Act;
2. Withholding taxes for dividend income disposed of pursuant to Article 13 or 22 of the Adjustment of International Taxes Act;
3. Withholding taxes under Article 156-5 (1) and (2).[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009][Enforcement Date: Jan. 1, 2025] Article 128 (1) and the provisions, with the exception of the subparagraphs, of Article 128 (2)