(1) Where a domestic corporation fails to file a tax report under Articles 84 and 85, the head of the tax office having jurisdiction over the place of tax payment or the commissioner of the competent regional tax office shall determine the tax base and amount of corporate tax on liquidation income for the relevant corporation.
(2) Where any error or omission is found in a report filed by a domestic corporation under Articles 84 and 85, the head of the tax office having jurisdiction over the place of tax payment or the commissioner of the competent regional tax office shall correct the tax base and amount of corporate tax on liquidation income for the relevant corporation.
(3) Where any error or omission is found in the determination or correction after the head of the district of tax office having jurisdiction over the place of tax payment or the commissioner of the competent regional tax office has determined or corrected the tax base and amount of corporate tax on liquidation income, he or she shall immediately re-correct such error or omission.
(4) Article 66 (3) shall apply mutatis mutandis to the determination and correction made under paragraphs (1) and (2).[This Article Wholly Amended on Dec. 30, 2010]