The government is considering a plan to withhold taxes on winnings by nonresident foreigners at casino resorts, according to sources close to the matter.

The government is studying the tax system because tracking down foreign nationals after they leave the country would be difficult, the sources said Sunday. The United States, South Korea and other nations employ such a withholding tax system for winnings at their casinos.

In the system, the government is also considering making it compulsory for casino operators to keep records of chip purchases and win-loss results.