Income Tax Act — Article 86 (Non-Collection of Small Sum)

No income tax shall be collected in any of the following cases: <Amended by Act No. 11146, Jan. 1, 2012; Act No. 12169, Jan. 1, 2014; Dec. 8, 2021>

1. Where the amount of withholding tax under Article 127 (excluding paragraph (1) 1 of the same Article) is less than 1,000 won;

2. Where the amount of tax collected by a taxpayers association pursuant to Article 150 is less than 1,000 won;

3. Deleted; <by Act No. 11611, Jan. 1, 2013>

4. Where the amount of interim tax prepayment under Article 65 is less than 500,000 won.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]