In the case where a company or juristic partnership paying dividends declares in the withholding tax certificate the information mentioned in paragraph 1 incorrectly and thereby the computed credit exceeds the amount that the taxpayer is entitled to, the payer of income shall be jointly liable with the recipient of income in an amount over-credited or underpaid. And if the payer or taxpayer fails to pay the amount within 7 days from the date of receiving a written notice from the assessment official, such amount shall be deemed tax arrears. If the assessment official finds out that the calculated tax credit is less than the amount receivable by the taxpayer, the taxpayer shall be informed of the right for refund under the law.