(1) A domestic corporation liable to pay corporate tax on liquidation income shall file a report on the corporate tax base and tax amount on liquidation income with the head of the tax office having jurisdiction over the place of tax payment by the following applicable deadlines, as prescribed by Presidential Decree:
1. In cases falling under Article 79 (1): Within three months from the last day of the month in which the date the value of the residual assets prescribed by Presidential Decree is determined falls;
2. In cases falling under Article 79 (2): Within three months from the last day of the month in which the registration date of continuation falls.
(2) A report filed under paragraph (1) shall be accompanied by the following documents:
1. In cases falling under paragraph (1) 1 and 2, a statement of financial position of a dissolved corporation as at the determination date of the value of the residual assets or the registration date of continuation;
2. Other documents specified by Presidential Decree.
(3) Paragraphs (1) and (2) shall apply although the amount of liquidation amount is nil.[This Article Wholly Amended on Dec. 30, 2010]