(1) A consolidated parent corporation shall report the tax base and amount of corporate tax on the income for the relevant consolidated business year to the head of the tax office having jurisdiction over the place of tax payment, as prescribed by Presidential Decree, within four months from the last day of the month in which the end date of each consolidated business year falls; provided, where a consolidated parent corporation or consolidated subsidiary 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 are not finalized because the audit of the relevant business year has not been completed, the filing deadline may be extended by up to one month. <Amended on Oct. 31, 2017>
(2) A report filed under paragraph (1) shall be accompanied by the following documents:
1. An adjustment statement on the amount of consolidated income prepared, as prescribed by Presidential Decree;
2. Documents referred to in Article 60 (2) 1 through 3 of each consolidated corporation;
3. Documents prescribed by Presidential Decree, such as the investment and details of transactions between consolidated corporations.
(3) No report filed under paragraph (1) without the accompanying documents referred to in paragraph (2) 1 and 2 shall be deemed a report filed under this Act.
(4) Article 60 (3), (6), (8), and (9) shall apply mutatis mutandis to the filing of a report on the tax base, etc., of a consolidated parent corporation. <Amended on Dec. 15, 2015>
(5) Notwithstanding Article 119 (1), a consolidated parent corporation may submit the detailed statement of changes in stocks, etc., (including changes in stocks, etc., of a consolidated subsidiary corporation) referred to in Article 119 (1) by the filing deadline specified in paragraph (1).[This Article Wholly Amended on Dec. 30, 2010]