(1) Any person who fails to file a tax base return within the statutory due date of return may file the tax base return after the due date, prior to the notification of tax base and tax amount (including additional taxes under this Act and tax-related statutes; hereinafter in this Article the same shall apply) of the relevant national tax determined by the head of a competent tax office pursuant to the tax-related statutes. <Amended on Dec. 20, 2016>
(2) Any person who files a tax base return after the due date pursuant to paragraph (1) and should pay the tax amount pursuant to tax-related statutes shall pay the tax amount. <Amended on Dec. 23, 2014>
(3) Where a person who filed a tax base return after the due date under paragraph (1) or who filed a tax base return after the due date under Article 45 (1) submitted a revised tax base return, the head of a competent tax office shall determine or correct the tax base or the amount of the relevant national tax within three months from the filing date under tax-related statutes and shall notify the reporting person of the tax base and the amount of tax determined or corrected: Provided, That where the head of the competent tax office is unable to determine or correct the tax base or amount of tax within three months from the date of the report due to unavoidable reasons, he or she shall notify the reporting person of such reasons. <Amended on Dec. 23, 2014; Dec. 31, 2018; Dec. 31, 2019>
(4) Matters necessary for items to be entered in a tax base return after due date, procedures for filing the return, and the like shall be prescribed by Presidential Decree.[This Article Wholly Amended on Jan. 1, 2010]