(1) A non-profit domestic corporation may elect not to file a report on the tax base on interest income in Article 4 (3) 2 (excluding profits from non-business loans referred to in Article 16 (1) 11 of the Income Tax Act, and including investment trust proceeds; hereafter in this Article, referred to as "interest income"), which is withheld under Articles 73 and 73-2, notwithstanding Article 60 (1). In such cases, the interest income, the tax base of which is not reported shall be disregarded for the purpose of calculating the amount of income for each business year. <Amended on Dec. 24, 2018>
(2) Matters necessary for filing a corporate tax base on the interest income of a non-profit domestic corporation and the collection thereof under paragraph (1) shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 24, 2018]