Where a withholding agent deducts a withholding tax pursuant to Article 137, 137-2, or 138, if the income tax to be collected exceeds the amount of wage and salary income to be paid (excluding cases where there is no wage and salary payable for the following month), such excess shall be collected when wage and salary income is paid for the following month.[This Article Wholly Amended by Act No. 10408, Dec. 27, 2010]
Laws › Income Tax Act › Subsection 3 Withholding Tax from Wage and Salary Income
Income Tax Act — Article 139 (Carryforward of Shortage in Collection)
소득세법 제139조
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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