Corporate Tax Act — Article 88 (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 liquidation income of a domestic corporation under Article 87, he or she shall notify the relevant corporation or liquidator thereof; provided, he or she may give a public notice instead where it is not possible to notify the relevant corporation or liquidator thereof.[This Article Wholly Amended on Dec. 30, 2010]