(1) A domestic corporation liable to pay tax shall file a report on the corporate tax base and the tax payable on income for the relevant business year within three months (four months where a domestic corporation submits a certificate of confirmation of compliant filing pursuant to the main clause of Article 60-2 (1)) from the end date of the month in which the end date of each business year falls, to the head of the tax office having jurisdiction over the place of tax payment, as prescribed by Presidential Decree. <Amended on Dec. 24, 2018>
(2) A report filed under paragraph (1) shall be accompanied by the following documents:
1. A statement of financial position, statement of comprehensive income, statement of appropriation of retained earnings (or statement of disposition of deficit) of an individual Korean corporation prepared by applying financial accounting standards mutatis mutandis;
2. A tax settlement invoice prepared, as prescribed by Presidential Decree (hereinafter referred to as "tax settlement invoice");
3. Other documents specified by Presidential Decree.
(3) Paragraph (1) shall also apply to a domestic corporation with no income or with losses incurred for each business year.
(4) Where a domestic corporation is dissolved due to a merger or division and files a report pursuant to paragraph (1), the report shall be accompanied by the following documents:
1. A statement of financial position of a merged corporation, divided corporation, or a disappearing counterpart corporation to a merger and division as at the registration date of the merger or the registration date of the division, and a detailed statement on the assets and liabilities succeeded to by a surviving corporation, etc., due to the merger or division;
2. Other documents specified by Presidential Decree.
(5) Where the documents referred to in paragraph (2) 1 and 2 are not submitted along with a report filed under paragraph (1), the report shall not be construed as a report filed under this Act; provided, the same shall not apply to a non-profit domestic corporation which does not run profit-making business referred to in Article 4 (3) 1 or 7. <Amended on Dec. 24, 2018>
(6) Where any error or omission is found in the report and other documents filed under paragraph (1) or (2), the head of the tax office having jurisdiction over the place of tax payment and the commissioner of the competent regional tax office may request the correction of such error or omission.
(7) Notwithstanding paragraph (1), where a domestic corporation subject to audit by an auditor pursuant to Article 4 of the Act on External Audit of Stock Companies applies for an extension of the filing deadline, as prescribed by Presidential Decree, on the grounds that the settlement of accounts is not finalized because the audit of the relevant business year is not complete, the filing deadline may be extended by up to one month. <Amended on Oct. 31, 2017>
(8) Each domestic corporation granted an extension of its filing deadline under paragraph (7) must pay the tax and the amount calculated by applying the interest rate prescribed by Presidential Decree, in consideration of the interest rates charged by a financial company, etc., to the number of days of the extension. In such cases, the number of days of the extension means the number of days from the following day of the filing deadline prescribed in paragraph (1) to the day a report is filed and payment is made (limited to where such report is filed and payment is made by the extended deadline) or to the extended day.
(9) In cases of a domestic corporation specified by Presidential Decree as deemed necessary to ensure correct settlement between corporate accounting and tax accounting or honest tax payment, a tax settlement invoice shall be prepared by any of the following persons who belong to the settlement team prescribed by Presidential Decree: <Added on Dec. 15, 2015; Nov. 23, 2021>
1. A certified tax accountant registered in the register of certified tax accountants under the Certified Tax Accountant Act;
2. A certified public accountant registered in the register of certified tax accountants or the register of tax agent services for certified public accountants under the Certified Tax Accountant Act;
3. An attorney-at-law registered in the register of certified tax accountants or the register of tax agent services for attorney-at-laws under the Certified Tax Accountant Act.[This Article Wholly Amended on Dec. 30, 2010][Amending paragraph (9) 3 of this Article determined to be inconsistent with the Constitution by the Constitutional Court on April 26, 2018 by Act No. 18521; Nov. 23, 2021]