When a withholding agent pays interest income or dividend income, he/she shall withhold income tax calculated by applying the withholding tax rate to such amount paid.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › Subsection 2 Tax Withholding from Interest Income or Dividend Income
Income Tax Act — Article 130 (Timing and Methods for Withholding Taxes from Interest Income and Dividend Income)
소득세법 제130조
This English translation is based on the Korean text effective 2024-05-17. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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