Corporate Tax Act — Article 70 (Notification of tax base and tax amount)

Where the head of the tax office having jurisdiction over the place of tax payment or the commissioner of the competent regional tax office determines or corrects the tax base and amount of corporate tax on income for each business year of a domestic corporation under Article 53 or 66, he or she shall notify the relevant domestic corporation thereof, as prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]