(1) When a withholding agent pays any other income, he/she shall withhold the income tax calculated by applying the withholding tax rate to the amount of the other income.
(2) A withholding agent who pays other income shall issue a withholding tax receipt prescribed by Ordinance of the Ministry of Strategy and Finance, stating the amount of other income and other necessary matters, to a recipient of such income when he/she pays the income: Provided, That where he/she pays other income falling under Article 21 (1) 15 (a), and 19 (a) and (b) that does not exceed the amount prescribed by Presidential Decree, he/she may choose not to issue a withholding tax receipt except cases where a person who is paid requests issuance of a withholding tax receipt. <Amended by Act No. 10408, Dec. 27, 2010>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]