Income Tax Act Article 92-1

The trustee of a trust deed shall, by the end of January of each year, submit in prescribed format the following documents related to the trust: the inventory of property, the revenue and expenditure statements, the statement of trust benefits accrued and payable to trust beneficiaries under Paragraphs 1, 2, 5 and 6 of Article 3-4 hereof, and the statement of withholding tax and other relevant documents as required under Article 89-1 to the competent tax authority, and shall prepare and issue, by February 10 of each year, the withholding tax statements or non-withholding tax statements and relevant certificates and receipts to taxpayers concerned. In the case that three national holidays occur in immediate succession in January, the period for the submission of inventory of property, the revenue and expenditure statements, the statement of trust benefits and other relevant documents shall be extended to February 5 and the period of the issuance of the withholding tax statements or non-withholding tax statements and relevant certificates and receipts to taxpayers concerned shall be extended to February 15.