(1) Where a withholding agent who is to pay business income for year-end tax settlement fails to pay business income for January through November by December 31 of the relevant taxable period, income tax shall be withheld at source, considering that such business income was paid on December 31.
(2) Where a withholding agent fails to pay business income for year-end tax settlement for December by the end of February of the following year, income tax shall be withheld at source, considering that such business income was paid at the end of February of the following year.[This Article Newly Inserted by Act No. 10408, Dec. 27, 2010]