Article 193 (Issuance of Withholding Receipt)

Deleted <2010.12.30>

The phrase "in cases where notification is made 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 this case, the 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 obligor (hereinafter referred to as "business registration number, etc." in this Article) are stated or notified. <Amended on 1995.12.30, 1997.12.31, 1998.12.31, 1999.12.31, 2010.2.18, 2021.1.5, 2025.2.28> 1. When a financial company, etc. notifies the recipient of interest income or dividend income by stating the payment details and the business registration number, etc. of the withholding obligor in their passbook or financial transaction statement. 2. When a financial company, etc., upon receiving an application from the recipient of interest income or dividend income, notifies them of the payment details and the business registration number, etc. of the withholding obligor by mail or by electronic transmission media as defined in Article 2 (13) of the Act on Promotion of Information and Communications Network Utilization and Information Protection, etc. <Amended on 2000.12.29, 2010.2.18>