(1) If an entrepreneur fails to pay the amount of tax payable stated in his or her preliminary return or final return or his or her paid amount is less than the amount of tax payable, the head of the tax office having jurisdiction over the place of tax payment shall collect the amount of tax in arrears in accordance with the National Tax Collection Act, and if a decision or rectification is made under Article 57, the head of the tax office shall collect the amount of tax payable additionally in accordance with that Act.
(2) The value-added tax on an importation of goods shall be collected by the head of a customs office in accordance with the Customs Act.