A withholding agent who pays business income for year-end tax settlement shall issue a withholding tax receipt prescribed by Ordinance of the Ministry of Strategy and Finance, stating the amount of such business income and other necessary matters, to the relevant business entity, by the end of the month following the month in which the date of year-end tax settlement falls. <Amended by Act No. 10408, Dec. 27, 2010>[This Article Newly Inserted by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › Subsection 4 Withholding Tax from Business Income
Income Tax Act — Article 144-4 (Issuance of Withholding Tax Receipt on Business Income subject to Year-end Tax Settlement)
소득세법 제144조의4
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.