1 article
Where a refund is made pursuant to the provisions of Article 191 (Refund of Overpaid Amounts) of the Act, the amount equivalent to the amount to be refunded is to be deducted from the amount that the person paying the salary or other wage prescribed in that Article is to pay pursuant to the provisions of Article 183 (Obligation to Withhold Taxes), Article 190 (Year-End Adjustment), Article 192 (Withholding of Shortfalls), Article 199 (Obligation to Withhold Taxes on Retirement Income), Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.), or Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes) of the Act.
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