(1) Any person who pays domestic source income under Article 119 to a nonresident (in the case of listing shares under the Financial Investment Services and Capital Markets Act and transferring shares already issued prior to the listing, the term referrs to the corporation that issued the shares) shall submit a statement of payment to the head of a tax office having jurisdiction over the place for tax payment, by no later than the end of February (referring to March 10 of the following year in cases of the income under subparagraph 7 or 8 of Article 119, and referring to the end of two months following the month in which the date of the suspension of his/her business or the date of the closure of his/her business falls where his/her business is suspended or closed) of the year following the taxable period in which the date of such payment falls: Provided, That this shall not apply where he/she pays income prescribed by Presidential Decree, such as income verified as being subject to non-taxation or tax exemption. <Amended by Act No. 11611, Jan. 1, 2013; Dec. 29, 2020>
(2) Article 164 shall apply mutatis mutandis to the submission of a statement of payment pursuant to paragraph (1).[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]