(1) Any person who pays any of the following incomes in the Republic of Korea to an individual liable to pay income tax pursuant to Article 2 (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) or (7), a taxpayers association under Article 150, a person whose seat of main office or principal office is the place for payment of withholding tax pursuant to Article 7 of this Act or Article 9 of the Corporate Tax Act, and a business entity qualified for consolidated return as a single taxable unit under the latter part of Article 8 (3) of the Value-Added Tax Act), shall submit a statement of payment 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 end of February (referring to March 10 of the following year in cases of the business income under subparagraph 3, the wage and salary income or retirement income under subparagraph 4, the income of a religious person, among other incomes under subparagraph 6, or the service charges under subparagraph 7, and referring to the end of the second month following the month in which the date of temporary or permanent closure of business or the date of dissolution falls, if the entity is temporarily or permanently closed or dissolved) of the year following the taxable period in which the date of such payment falls (with respect to income governed by Article 131, 135, 144-5, or 147, referring to the expiration date of the taxable period for the relevant income; hereafter the same shall apply in this paragraph): Provided, That, in cases of wage and salary income of a daily employed worker prescribed by Presidential Decree among wage and salary income under subparagraph 4, a statement of payment shall be submitted by the last day of the month following the month in which the payment date thereof falls (by the last day of the month following the month in which the date of temporary or permanent closure of business or the date of dissolution falls, if such person suspends or closes its business, or is dissolved; or by the last day of the half-year in which the financial investment income withholding period falls, in the case of financial investment income mentioned in subparagraph 9): <Amended by Act No. 10408, Dec. 27, 2010; Act No. 11611, Jan. 1, 2013; Act No. 11873, Jun. 7, 2013; Act No. 13558, Dec. 15, 2015; Act No. 16104, Dec. 31, 2018; Dec. 31, 2019; Dec. 29, 2020; Mar. 16, 2021>
1. Interest income;
2. Dividend income;
3. Business income subject to withholding;
4. Wage and salary income or retirement income;
5. Pension income;
6. Other income (excluding service charges under subparagraph 7);
7. Service charges prescribed by Presidential Decree;
8. Gains from long-term savings insurances prescribed by Presidential Decree;
9. Financial investment income.
(2) Paragraph (1) need not apply to income prescribed by Presidential Decree among income under each subparagraph of paragraph (1).
(3) Any person liable for submitting a statement of payment pursuant to paragraph (1) shall either submit the matters mentioned in a statement of payment through the information and communications network defined in subparagraph 18 of Article 2 of the Framework Act on National Taxes, or submit them by means of electronic information storage media, such as diskette. In such cases, any person who pays income prescribed by Presidential Decree among income under each subparagraph of paragraph (1) may submit a statement of payment by methods prescribed by Presidential Decree, such as a cash receipt-issuing device under Article 126-3 of the Restriction of Special Taxation Act.
(4) Notwithstanding paragraph (3), the Commissioner of the National Tax Service may allow a person engaging in a specific type of business or below a specific scale to submit a statement of payment in writing in accordance with Presidential Decree.
(5) Where any of the documents related to withholding which a withholding agent has submitted after having deducted withholding taxes, as prescribed by Presidential Decree, falls under a statement of payment, with regard to such part submitted, a statement of payment shall be deemed submitted.
(6) If any statement in an aggregate table of invoices by purchaser and an aggregate table of invoices by seller submitted to the head of the tax office having jurisdiction over the place of business pursuant to Article 163 (5) (including detailed statements of issued electronic invoices transmitted to the Commissioner of the National Tax Service pursuant to Article 163 (8) or (9)) and in an aggregate table of tax invoices by purchaser and an aggregate table of tax invoices by seller submitted to the head of the tax office having jurisdiction over the place of business under the Value-Added Tax Act (including detailed statements of issued electronic tax invoices transmitted to the Commissioner of the National Tax Service pursuant to Article 32 (3) or (5) of the Value-Added Tax Act) constitutes a statement of payment, the submission of such statement shall be deemed the submission of a statement of payment. <Amended by Act No. 12852, Dec. 23, 2014; Act No. 15225, Dec. 19, 2017>
(7) If a simplified statement of payment is submitted for income specified in Article 164-3 (1) 2 (excluding business income as prescribed by Presidential Decree pursuant to Article 73 (1) 4) or Article 164-3 (1) 3 it shall be deemed that a statement of payment has been submitted for the relevant portion. <Newly Inserted on Dec. 31, 2022>
(8) If deemed necessary, 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 request submission of a statement of payment. <Amended on Dec. 31, 2022>
(9) Any act performed by a person who acts for a payer or is delegated by him/her pursuant to paragraph (1) shall be deemed an act performed by a person himself/herself or the mandator within the limit of the authorization or delegation, and paragraph (1) shall apply thereto. <Amended on Dec. 31, 2022>
(10) Where the Commissioner of the National Tax Service receives a statement of payment on other income prescribed by Presidential Decree among other income under paragraph (1) 6, he/she shall provide the details thereof to any person liable to pay tax on the relevant other income through the national tax information and communications network defined in subparagraph 19 of Article 2 of the Framework Act on National Taxes, as prescribed by Presidential Decree. <Amended on Dec. 31, 2022>
(11) Matters necessary to submit a statement of payment pursuant to paragraphs (1) through (10) shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2022>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]