Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 35

In the case that a resident of the other Contracting State who has derived income subject to withholding tax under Article 88 of the Income Tax Act, and the withholding tax thereof is underpaid or over-refunded as a result of misapplication of tax laws or miscalculation, such resident may pay the total amount of the supplementary tax to the identified Head Office of a National Taxation Bureau, while these cases were originally handled by the subordinate branches or offices of that National Taxation Bureau where the tax withholders are located.