Where a taxpayers association has collected and paid, each month, income tax on the relevant income of its members pursuant to Article 150 during the interim prepayment period, interim prepayment on such income shall not be made.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › Subsection 1 Interim Prepayment
Income Tax Act — Article 68 (Special Cases concerning Interim Prepayment by Member of Taxpayers Association)
소득세법 제68조
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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