| (1) | Where a person obligated to withhold tax under the Income Tax Act or the Restriction of Special Taxation Act withholds income tax from residents, he or she shall specially collect the amount equivalent to 10/100 of income tax (where special provisions on taxation, such as a tax reduction or exemption or heavy taxation, apply pursuant to the Restriction of Special Taxation Act and other Acts, referring to income tax to which such special provisions on taxation apply) withheld as personal local income tax simultaneously with the withholding of income tax, as prescribed by Presidential Decree. In such cases, a person obligated to withhold tax under the said Act shall be a person liable for special collection of personal local income tax (hereafter referred to as "person liable for special collection" in the Section). |
| (2) | Where a person liable for special collection has specially collected personal local income tax pursuant to paragraph (1), he or she shall pay personal local income tax to the head of a local government having jurisdiction over a place for tax payment by the tenth day of the month immediately following the month to which the date of such collection belongs: Provided, That where he or she pays income tax withheld pursuant to Article 128 (2) of the Income Tax Act on a half-yearly basis, he or she may pay income tax by the 10th day of the month immediately following the last month of each half year to a local government having jurisdiction over the place for tax payment as of the end of the last month of each half year. <Amended on Dec. 29, 2020> |
| (3) | Where a person liable for special collection of personal local income tax under paragraph (1) discovers any error in the amounts of specially collected tax paid to each local government pursuant to Article 89 (3) 2 and 3 or the proviso to Article 89 (3) 4, he or she shall adjust the overpaid or underpaid portion in the specially collected tax amount he or she is required to pay to the relevant local government, as prescribed by Presidential Decree. In such cases, the head of the relevant local government shall not impose an additional tax under Article 56 of the Framework Act on Local Taxes on the specially collected tax amount the person liable for special collection additionally pays due to addition and subtraction, and shall not make an additional payment on refund of local tax on the tax amount refunded. <Amended on Dec. 27, 2016; Dec. 28, 2021> |
| (4) | Except as otherwise provided for in this Act, the provisions on withholding under the Income Tax Act shall apply mutatis mutandis to the special collection of personal local income tax. |
[This Article Added on Jan. 1, 2014]