When is tax taken from fund income?

Under the Enforcement Decree of the Income Tax Act, fund income is in principle recognized on the date it is paid, or, where there is a special agreement to add distributions to principal, on the date they are added to principal.

Tax is usually withheld when you receive income through distributions upon account settlement or through redemption. The actual timing of withholding may differ depending on the product and how it is traded, so check with your distributor.