(1) The amount of a national tax shall be determined in accordance with the procedures prescribed in this Act and other tax-related statutes. <Amended on Jan. 1, 2010; Dec. 31, 2018; Jun. 9, 2020>
(2) The following national taxes shall be determined when a person liable to pay taxes has reported a tax base and an amount of tax due to the Government: Provided, That where a person liable to pay taxes fails to file a tax base and an amount of tax due or where the tax base or the amount of tax filed fails to meet the conditions prescribed by tax-related statutes, a tax base and an amount of tax shall be determined when the Government determines or corrects them: <Newly Inserted on Dec. 31, 2018; Jun. 9, 2020>
1. Income tax;
2. Corporate tax;
3. Value-added tax;
4. Individual consumption tax;
5. Liquor tax;
6. Securities transaction tax;
7. Education tax;
8. Traffic, energy, and environment tax;
9. Comprehensive real estate holding tax (limited to where a person liable to pay taxes reports the tax base and the amount of such tax to the Government under Article 16 (3) of the Comprehensive Real Estate Holding Tax Act).
(3) The national taxes other than those prescribed in paragraph (2) with the exception of the subparagraphs shall be finalized when the Government determines the tax base and amount of national taxes. <Newly Inserted on Dec. 31, 2018>
(4) Notwithstanding paragraphs (1) through (3), the amount of national taxes under the following subparagraphs shall be determined without any special procedure, when the tax liability arises: <Amended on Dec. 22, 1976; Jan. 1, 2010; Dec. 31, 2018; Dec. 31, 2019; Dec. 22, 2020; Dec. 29, 2020>
1. Stamp tax;
2. Withholding income or corporate tax;
3. Income tax collected by a taxpayers' association;
4. Interim prepayment of corporate tax (excluding cases where the Government examines and determines such tax under tax-related statutes);
5. Additional taxes for delayed payment under Article 47-4 and additional taxes for delayed payment such as withholding under Article 47-5 (limited to additional taxes stated on a notice of payment after the due date of payment expires).[Title Amended on Jan. 1, 2010]