11월에 중간예납을 하여야 하고, 근로소득·이자소득·배당소득·연금소득·기타소득은 원천징수 방식에 의하여 징수된다.
Interim prepayment must be made in November, and earned income, interest income, dividend income, pension income, and other income are collected by the withholding method.