(1) Where a tax base return, revised tax base return, request for correction or documents related to such tax base return, revised tax base return or request for correction is filed by mail, the tax return shall be deemed filed or the request for correction shall be deemed made on the date on which a postmark under the Postal Service Act is applied (where no date stamp is applied or the date stamp is illegible, the date on which the aforesaid documents are deemed sent based on the number of days ordinarily required for delivery by mail). <Amended on Dec. 23, 2014; Dec. 31, 2019>
(2) Where a return, etc. under paragraph (1) is submitted using the national tax information and communications network, such return, etc. shall be deemed filed or correction for which shall be deemed requested when the relevant return, etc. is transmitted to the Commissioner of the National Tax Service. <Amended on Dec. 15, 2015; Dec. 31, 2019>
(3) Where the return is filed electronically or correction for which is requested electronically pursuant to paragraph (2), the deadline for submitting documents prescribed by Presidential Decree, among documents related to a tax base return or revised tax base return, may be extended up to 10 days, as prescribed by Presidential Decree. <Amended on Dec. 31, 2019>
(4) Detailed matters on procedures, etc. for an electronic filing of tax base, etc. shall be prescribed by Ordinance of the Ministry of Economy and Finance.[This Article Wholly Amended on Jan. 1, 2010]