(1) When any resident files a preliminary return, he/she shall pay the tax amount calculated by deducting the amount of tax reduced or exempted under the Restriction of Special Taxation Act and other Acts from the calculated tax under Article 107 to a tax office having jurisdiction over the place for tax payment, the Bank of Korea or a postal service office, as prescribed by Presidential Decree.
(2) Payment under paragraph (1) shall be referred to as "payment by preliminary return" in this Chapter. <Amended on Dec. 29, 2020>
(3) In cases of payment by preliminary return, where there is any amount of tax occasionally imposed pursuant to Articles 82 and 118, payment shall be made after deducting such tax.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]