(1) Where a withholding agent liable to pay wage and salary income fails to pay wage and salary income for January through November by December 31 in the relevant taxable period, income tax shall be withheld, deeming that such wage and salary income was paid on the 31st day of December. <Amended by Act No. 10408, Dec. 27, 2010>
(2) Where a withholding agent fails to pay wage and salary income for December by the last day of February of the following year, income tax shall be withheld, deeming that such wage and salary income was paid on the last day of February of the following year. <Amended by Act No. 10408, Dec. 27, 2010>
(3) Where a corporation fails to pay any bonus to be paid after disposition of profits or a surplus, within three months from the date of determination of such disposition, income tax shall be withheld, deeming that such bonus was paid on the date when such the three-month period expired: Provided, That where such disposition is determined between November 1 and December 31 but the bonus is not paid by the last day of February of the following year, income tax shall be withheld, deeming that such bonus was paid on the last day of February of the following year. <Amended by Act No. 10408, Dec. 27, 2010>
(4) Article 131 (2) shall apply mutatis mutandis to the timing for withholding taxes from bonus to be disposed of pursuant to Article 67 of the Corporate Tax Act. <Amended by Act No. 10408, Dec. 27, 2010>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]