Enforcement Rules of the Income Tax Act Article 83-2

For a trust fund prescribed in Paragraph 6 of Article 3-4 of the Act, its trustee shall separately put the tax withheld by the withholding agent in accordance with Paragraph 1 of Article 89-1 of the Act into the beneficiary’s tax withholding account according to the income categories.When a trustee for the trust fund stated in the preceding Paragraph actually distributes the trust benefits, he shall apply the ratio of the balance amount in the beneficiary’s withheld tax account to the accumulated undistributed balance amount for each category of income, according to the income amount for each category distributed to each beneficiary this time, to separately calculate the withheld tax for each category of income enjoyed by the beneficiary. The calculation equation is as follows:Beneficiary’s various income taxes withheld ＝ (Balance amount in the beneficiary’s withheld tax account for each individual category of income) ÷ (Accumulated undistributed balance amount for each category of income) × (Income amount distributed to the beneficiary for each category of income this time).The trustee shall subtract the withheld tax held for the beneficiary this time calculated in accordance with the preceding Paragraph from the balance amount in the beneficiary’s withheld tax account for each individual category of income.When a trustee for the trust fund stated in Paragraph 2 actually distributes the trust benefits which are the dividends or earnings distributed by a domestic company, a cooperative, or other juristic person after January 1, 2018, he or she shall be subject to Article 10-3 (of these Enforcement Rules).