(1) Where a wage and salary income earner intends to take deduction from global income and tax credits when he/she makes the year-end tax settlement pursuant to Article 137, he/she shall file a written report indicating the cause of the relevant deductions (hereinafter referred to as "return on income deduction and tax credits for wage and salary income") to the withholding agent before he/she receives the wage and salary income for February of the year following the relevant taxable period (or before he/she receives the wage and salary income for the month in which he/she retires, if he/she retires), as prescribed by Presidential Decree. <Amended by Act No. 10408, Dec. 27, 2010; Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014>
(2) The withholding agent at the principal place of work who has received a return on income deduction and tax credits for wage and salary income shall report such matters reported to the head of the competent tax office and notify a withholding agent at the secondary place of work, as prescribed by Presidential Decree. <Amended by Act No. 12169, Jan. 1, 2014>
(3) Paragraphs (1) and (2) shall not apply to a worker employed on a daily basis.
(4) Deleted. <by Act No. 10408, Dec. 27, 2010>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]