Laws › Income Tax Act › SECTION 2 Tax Withholding by Taxpayers Association

Income Tax Act — Article 149 (Organization of Taxpayers Association)

소득세법 제149조

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.

Any of the following residents may organize a taxpayers association, as prescribed by Presidential Decree:

1. Any person with wage and salary income falling under any item of Article 127 (1) 4;

2. Any business entity prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]

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