Articles 13 (1) 1, 18-4, and 57 shall not apply where the tax base and amount of corporate tax is estimated under the proviso to Article 66 (3); provided, this shall not apply where such tax base and amount are estimated, as prescribed by Presidential Decree, since the account books or other evidentiary documents are destroyed by a natural disaster or on other grounds. <Amended on Dec. 24, 2018; Dec. 31, 2023>[This Article Wholly Amended on Dec. 30, 2010]
Laws › Corporate Tax Act › Sub-Section 1 Determination and Correction of Tax Bases
Corporate Tax Act — Article 68 (Special cases concerning calculation of tax bases and amount by estimation)
법인세법 제68조
This English translation is based on the Korean text effective 2025-03-14. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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