(1) A person who, in the Republic of Korea, pays any income falling under any of the following subparagraphs (including a corporation, a person who pays income by proxy or is delegated or entrusted with the authority to make such payment pursuant to Article 127 (5), a taxpayers association under Article 150, a person whose seat of head office or principal office is the place for payment of a withholding tax pursuant to Article 7 of this Act or Article 9 of the Corporate Tax Act, and a per-business unit taxable entrepreneur under the latter part of Article 8 (3) of the Value-Added Tax Act, except for those who have submitted a statement of payment by the deadline for a simplified statement of payment due to the suspension, closure, or dissolution of their business), shall submit a simplified statement of payment of earned income to the head of a tax office having jurisdiction over withholding tax, the commissioner of a regional tax office, or the Commissioner of the National Tax Service, as prescribed by Presidential Decree, by the last day (referring to the last day of the month following the month in which the date of suspension or closure of business or the date of dissolution falls, if such person suspends or closes its business, or is dissolved) of the month following the month in which the date of such payment (with respect to income governed by Article 135, 144-5, or 147, referring to the expiration date of the taxable period for the relevant income) falls: <Amended on Dec. 31, 2019; Mar. 16, 2021; Dec. 31, 2022>
1. Earned Income paid to employees other than daily employeed workers;
2. Business income subject to withholding of tax;
3. Other income falling within Article 21 (1) 19.
(2) Any person obliged to submit a simplified statement of payment pursuant to paragraph (1) shall submit the matters entered in the simplified statement of payment either through the information and communications network defined in subparagraph 18 of Article 2 of the Framework Act on National Taxes, or by means of electronic information storage media, such as diskettes. In such cases, any person who pays income prescribed by Presidential Decree among income under each subparagraph of paragraph (1) may submit a simplified statement of payment of earned income by methods prescribed by Presidential Decree, such as a cash receipt-issuing device under Article 126-3 of the Restriction of Special Taxation Act. <Amended on Mar. 16, 2021>
(3) Notwithstanding paragraph (2), the Commissioner of the National Tax Service may allow a person who engages in a certain type of business or whose business scale is not larger than a certain scale to submit a simplified statement of payment in writing, as prescribed by Presidential Decree. <Amended on Mar. 16, 2021>
(4) The head of a tax office having jurisdiction over withholding tax, the commissioner of a regional tax office, or the Commissioner of the National Tax Service may, if deemed necessary, request submission of a simplified statement of payment. <Amended on Mar. 16, 2021>
(5) Matters necessary for submitting a simplified statement of payment under paragraphs (1) through (4) shall be prescribed by Presidential Decree. <Amended on Mar. 16, 2021>[This Article Newly Inserted by Act No. 16104, Dec. 31, 2018][Title Amended on Mar. 16, 2021]