In cases of withholding taxes pursuant to Article 143-4, where the income tax to be deducted exceeds public pension income to be paid, such excess tax amount shall be deducted when the public pension income for the following month is paid. <Amended by Act No. 11611, Jan. 1, 2013>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › Subsection 3-2 Withholding Tax from Pension Income
Income Tax Act — Article 143-5 (Carryforward of Shortage in Collection)
소득세법 제143조의5
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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