Regulations Governing the Withholding of Tax on Income from Salaries and Wages Article 6

As to salaries paid monthly whose recipient fails to submit Tax Exemption Declarations in accordance with Paragraph 1, Article 3, 5% of the total monthly payment shall be withheld in accordance with Item 2 of Subparagraph 1 of Paragraph 1 of Article 2 of Standards of Withholding Rates for Various Incomes.As to wages for part-time jobs and salaries not paid monthly, tax withholders shall withhold 5% of the total payment.