Income Tax Act Article 102-3

A competent tax authority shall assist profit-seeking enterprises to file the declaration of their respective retained surplus earnings prior to the cut-off date of the filing period, and shall issue a reminder notice at least fifteen days prior to the expiration date of the filing period stating therein the responsibility of taxpayer for any delay in filing the tax return. The reminder notice may be issued by means of a public notice.Where a profit-seeking enterprise fails to file the income tax return for its retained surplus earnings within the prescribed filing period, the tax authority shall serve a delinquent notice, requiring the profit-seeking enterprise to file the tax return within fifteen days from the date of receipt of the notice. In the event the profit-seeking enterprise does not file the tax return within the fifteen days given in the notice, the tax authority shall assess the amount of undeclared retained surplus earnings and the amount of additional profit-seeking enterprise income tax on the basis of available taxation data, and shall issue to the said profit-seeking enterprise the assessment notices along with a tax demand notice.In case any additional taxation data is afterwards discovered upon investigation by the tax authority, such taxation data shall be handled in accordance with the relevant provisions of the Tax Collection Act.