Article 191Refund of Overpaid Amounts

In the case referred to in the preceding Article, if, after an Appropriation of the excess amount prescribed in that Article to the income taxes to be withheld when the last payment of salary or other wage for the year is made, there remains an excess amount that could not be fully covered by that Appropriation (or, if any part of that excess amount has not yet been withheld, the amount remaining after deducting an amount equivalent to the part not yet withheld; referred to as the "overpaid amount" in this Article), the person paying the salary or other wage referred to in the preceding Article is to refund that overpaid amount.