(1) Where a domestic corporation subject to confirmation of compliant filing under Article 60-2 (1) fails to submit a certificate of confirmation of compliant filing to the head of the tax office having jurisdiction over the place of tax payment, within four months from the end of the month in which the pertinent business year ends, the greater of the following amounts shall be paid as a penalty tax in addition to the amount of corporate tax for the relevant business year: <Amended on Dec. 21, 2021>1. 5/100 of the calculated amount of corporate tax (excluding corporate tax on capital gains on the transfer of land, etc. under Article 55-2 and corporate tax computed by applying special tax provisions for promoting investment and collaborative cooperation under Article 100-32 of the Act on Restriction on Special Cases concerning Taxation: hereafter in this Article and Article 75-2 through 75-9, the same shall apply);2. 2/10,000 of the amount of income.
(2) In applying paragraph (1), where the calculated amount of corporate tax corrected under Article 66 become greater than zero, a penalty tax shall be computed according to the calculated amount of corporate tax corrected.
(3) The penalty tax prescribed in paragraph (1) shall be collected even if the calculated amount of tax is nil. <Added on Dec. 21, 2021>[This Article Wholly Amended on Dec. 24, 2018]