Where a payment prescribed in Article 181, Article 183, Article 190, Article 192, Article 199, Article 203-2, Article 204, paragraph (1), Article 207, Article 209-2, Article 210, or Article 212 has been made, if the amount paid to each recipient cannot be ascertained, the provisions of the preceding two paragraphs apply by deeming the amount calculated by multiplying the total of those amounts by 50 percent to be the amount of income tax that is to be withheld and paid.