Article 71Documents to Be Attached to a Return Form for a Refund Due to Alternative Taxation on Retirement Income

①The matters specified by Ministry of Finance Order as prescribed in Article 297, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Order are a breakdown, by payer, of the severance pay or other such compensation prescribed in Article 171 (Elective Treatment for Taxation of Retirement Income) of the Act that is received during the year and from which income tax has been collected pursuant to Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act, the date and place of its payment, the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number.

②In the case where a copy of a record set forth in Article 225, paragraph (1), item (viii) (Report of Payment) of the Act concerning payment prescribed in the same paragraph is attached to a return form prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Act, the matters already entered in the copy of the record, out of the matters prescribed in the preceding paragraph, need not be entered in a detailed statement set forth in Article 297, paragraph (1) of the Order.