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Withholding tax system


Withholding tax system, the payers of salaries and wages,etc,withhold the certain amount of income tax and pay them to the Tax office.


In the case of the employment income, the payers of the salaries and wages request employment income earners to submit the report of exemption for dependents by the day before the day on which the first salaries and wages of the applicable year are paid.


When the last salaries and wages of the applicable year are paid, the payers calculate the total amount of salaries and wages paid to each employee in that year and calculate again the tax amount on the total amount of salaries and wages, and compare such tax amount with the total amount of tax already withheld in that year.


If there is any shortage in payment, such shortage will be withheld from the last salaries and wages and if there is any overpayment, such overpayment will be adjusted by appropriating it to the tax amount to be withheld from the last salaries and wages or refunding it to each employee.



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