(1) A person who intends to receive public pension income shall submit, to the withholding agent, a return on income deduction and tax credits for the pension income earner in the form prescribed by Ordinance of the Ministry of Strategy and Finance (hereinafter referred to as "return on income deduction and tax credits for a pension income earner") before receiving the initial payment of the public pension income. <Newly Inserted by Act No. 10408, Dec. 27, 2010; Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014>
(2) When any person who receives public pension income intends to take personal deductions for his/her spouse or dependents and the tax credit for children, he/she shall submit, to the withholding agent, a return on income deduction and tax credits for the pension income earner by December 31 of the relevant year, as prescribed by Presidential Decree: Provided, That where a person submitted a return on income deduction and tax credits for the pension income earner during the relevant taxable period in accordance with paragraph (1) and there is no change in familial relationship with regard to the spouse or any of the dependents qualifying for deduction, the taxpayer may omit the submission of another return on income deduction and tax credits for the pension income earner, but if a pension income earner dies during the relevant tax period, the heir of the pension income earner shall file a return on income deduction and tax credits for the pension income by the end of the month following the month in which the pension income earner dies. <Amended by Act No. 10408, Dec. 27, 2010; Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014>
(3) A withholding agent who receives a return on income deduction and tax credits for a pension income earner shall report the matters stated on the return to the head of the competent tax office having jurisdiction over the relevant withholding tax, as prescribed by Presidential Decree. <Amended by Act No. 10408, Dec. 27, 2010; Act No. 12169, Jan. 1, 2014>
(4) Deleted. <by Act No. 10408, Dec. 27, 2010>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]