A resident whose amount of tax payable pursuant to Article 65, 69 or 76 exceeds ten million won, respectively, may pay part of such tax payable in installment, within two months after the period of payment has expired, as prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › SECTION 7 Final Return on Tax Base and Voluntary Payment
Income Tax Act — Article 77 (Payment in Installment)
소득세법 제77조
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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