(1) A withholding agent who pays wage and salary income shall issue a withholding tax receipt prescribed by Ordinance of the Ministry of Strategy and Finance, specifying the amount of wage and salary income and other necessary matters, to an wage and salary income earner, by no later than the end of February of the year following the relevant taxable period: Provided, That with respect to a person who retires in the middle of the relevant taxable period, he/she shall issue a withholding tax receipt by no later than the end of the month following the month in which the date of payment of wage and salary income for the month of the date of his/her retirement falls, and with respect to a worker employed on a daily basis, he/she shall issue a withholding tax receipt by no later than the end of the month following the month to which the date of payment of wage and salary income belongs. <Amended on Dec. 31, 2022>
(2) Notwithstanding paragraph (1), if a person who receives wage and salary from two or more persons (excluding a person employed on a daily basis) requests a withholding agent at a secondary workplace to issue a withholding tax receipt under paragraph (1) in order to receive a year-end tax settlement pursuant to Article 137-2, the withholding agent at a secondary workplace shall immediately issue such receipt.[This Article Wholly Amended by Act No. 10408, Dec. 27, 2010]