A person who pays income to a religious person (including cases falling under Article 21 (4)) may choose not to withhold income tax pursuant to Articles 127, 134 through 143, 145, and 145-3. In such cases, a person who receives a religious person’s income shall file a return on the tax base of global income under Article 70. <Amended on Dec. 29, 2020>[This Article Newly Inserted by Act No. 13558, Dec. 15, 2015]
Laws › Income Tax Act › SECTION 3 Special Cases concerning Tax Withholding
Income Tax Act — Article 155-6 (Exception to Withholding Taxes on Religious Persons’ Income)
소득세법 제155조의6
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.