Article 193 (Issuance of Withholding Receipt)

Deleted <2010.12.30>

The phrase "in cases notified as prescribed by Presidential Decree" in the proviso to Article 133 (1) of the Act refers to cases falling under any of the following subparagraphs. In such cases, a withholding receipt shall be deemed to have been issued when the annual total of interest income and dividend income received, the details of withholding tax, and the business registration number and trade name or corporate name of the withholding agent (hereinafter referred to as "business registration number, etc." in this Article) are stated or notified. <Amended by Act No. 5109, Dec. 30, 1995, Act No. 5495, Dec. 31, 1997, Act No. 5616, Dec. 31, 1998, Act No. 6065, Dec. 31, 1999, Act No. 10150, Feb. 18, 2010, Act No. 18108, Jan. 5, 2021, Act No. 19748, Feb. 28, 2025> 1. Where a financial company, etc. notifies the account or financial transaction statement of the recipient of interest income or dividend income by stating the payment details and the business registration number, etc. of the withholding agent. 2. Where a financial company, etc., upon request from the recipient of interest income or dividend income, notifies the payment details and the business registration number, etc. of the withholding agent by mail or by electronic transmission means as defined in Article 2 (13) of the 「Act on Promotion of Information and Communications Network Utilization and Information Protection, etc.」.