When a withholding agent completes and files the withholding statement in accordance with Paragraph 1, Article 92 of the Act, he shall accurately list the name or title of the income receiver, his address, identification number, year of income, total payment amount, amount of tax withheld, etc. in detail in accordance with the prescribed format.
When a trustee completes and files the withholding statement or the withholding exemption statement and related statements in accordance with Article 92-1 of the Act, he shall accurately list the name or title of the income receiver, its address, identification number, year of income, total payment amount, amount of tax withheld, etc. in detail in accordance with the prescribed format.
The total payment amount stated in the preceding Paragraph refers to the income calculated or distributed by the trustee to the beneficiary in accordance with Article 3-4 of the Act.
When a profit-seeking enterprise fills in the dividends statement in accordance with Paragraph 1, Article 102-1 of the Act, it shall accurately list the name or title of the income receiver, its address, identification number, year of payment, year of income, amount of dividends or amount of earnings, etc. in detail in accordance with the prescribed format.