(1) Any resident shall pay the amount calculated by deducting the amount of tax reduced or exempted and the amount of tax deducted from the calculated tax on global income or the calculated tax on retirement income based on the tax base of the relevant taxable period 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, by not later than the deadline for the final return on the tax base pursuant to Articles 70, 70-2, 71 and 74. <Amended by Act No. 11611, Jan. 1, 2013>
(2) Payment pursuant to paragraph (1) shall be referred to as "payment by final return" in this Chapter. <Amended on Dec. 29, 2020>
(3) When a person pays taxes by final return, he/she shall deduct the following amount of taxes: <Amended by Act No. 10408, Dec. 27, 2010>
1. The amount of tax for interim prepayment pursuant to Article 65;
2. The amount of tax calculated, determined, or corrected for a preliminary return on profit margin from sale and purchase of land, etc. pursuant to Article 69;
3. Tax imposed occasionally under Article 82;
4. The amount of a withholding tax pursuant to Article 127 (the amount of a withholding tax on the amount equivalent to interest, etc. of bonds, etc. pursuant to Article 133-2 (1) shall be limited to the tax amount equivalent to interest, etc. during the holding period of the relevant resident pursuant to Article 46 (1));
5. Tax collected by a taxpayers association under Article 150, and the amount deducted.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]