(1) A resident with the amount of retirement income in the relevant taxable period shall file a return on the tax base of such retirement income with the head of a tax office having jurisdiction over the place for tax payment, from May 1 to May 31 in the year following such taxable period, as prescribed by Presidential Decree.
(2) Paragraph (1) shall also apply when there is no tax base of retirement income in the relevant taxable period: Provided, That this shall not apply to a person who pays the income tax pursuant to Articles 146 through 148.
(3) A return filed pursuant to paragraph (1) shall be referred to as a "final return on tax base of retirement income."[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]