Income Tax Act — Article 83 (Notification of Tax Base and Amount of Tax)

Where the head of a tax office or the commissioner of a regional tax office having jurisdiction over the place for tax payment determines or reassesses the tax base and the amount of tax for a resident pursuant to Article 80, he/she shall notify the relevant resident or his/her inheritor of such details in writing, as prescribed by Presidential Decree: Provided, That he/she has determined or reassessed the tax base and tax amount pursuant to Article 42, he/she shall promptly notify such determination or reassessment.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]