A taxpayers association shall pay the monthly income tax collected pursuant to Article 150 to a tax office having jurisdiction over the taxpayers association, the Bank of Korea or a postal service office by no later than the tenth day of the month following the month in which the date of collection falls, as prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › SECTION 2 Tax Withholding by Taxpayers Association
Income Tax Act — Article 151 (Payment of Tax Collected by Taxpayers Association)
소득세법 제151조
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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