@Article 131 (2) shall apply mutatis mutandis in relation to timing for withholding income taxes from other income disposed of in accordance with Article 67 of the Corporate Tax Act.[This Article Newly Inserted by Act No. 10408, Dec. 27, 2010]
Laws › Income Tax Act › Subsection 5 Withholding Tax from Other Income
Income Tax Act — Article 145-2 (Special Cases concerning Timing for Withholding Taxes from Other Income)
소득세법 제145조의2
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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