(1) Where it is deemed necessary for compliant tax payment, a business entity whose income for each type of business exceeds a certain level prescribed by Presidential Decree (hereinafter referred to as "business entity subject to confirmation of compliant filing") shall, when filing a final return on the tax base of global income under Article 70, submit a certificate of confirmation (hereinafter referred to as "certificate of confirmation of compliant filing") to the head of a tax office having jurisdiction over the place for tax payment, which is prepared by a person prescribed by Presidential Decree, such as a tax accountant, after confirming the propriety of the amount of business income calculated based on the books and supporting documents kept and recorded under Articles 160 and 161 as prescribed by Presidential Decree, in addition to the documents listed in the subparagraphs of Article 70 (4).
(2) Where a business entity subject to confirmation of compliant filing submits a certificate of confirmation of compliant filing under paragraph (1), notwithstanding Article 70 (1), the filing of the final tax return on the tax base of global income shall be made from May 1 and by no later than June 30 of the year following the year in which the concerned taxable period falls. <Amended by Act No. 11611, Jan. 1, 2013>
(3) When a certificate of confirmation of compliant filing submitted pursuant to paragraph (1) reveals any deficiencies or errors, the head of a tax office having jurisdiction over the place for tax payment may request the supplement and correction thereof.[This Article Newly Inserted by Act No. 10625, May 2, 2011]