Income Tax Act Article 81

The competent tax authority shall, on the basis of its findings, work out and serve upon the taxpayer a notice showing the amount of tax leviable as well as the tabulation of amounts of various items which make up the tax.Where the notice carries any erroneous entries or miscalculations, the taxpayer may, within ten days after receipt of the said notice, check with the competent tax authority or request for corrections.If the circumstances of assessment of the individual income tax fall under any of the following conditions, the competent tax authority may make public declaration of the tax assessments instead of issuing and serving a “Notice of Consolidated Income Tax Assessment”:1. The refund to the taxpayer is equal to the amount filed on his/her individual income tax return.2. The taxpayer need not pay an additional amount and does not receive a refund because the amount filed in his/her individual income tax return and the amount assessed by the competent tax authority are the same.3. In accordance with relevant regulations, where the amount of tax to be paid additionally or refunded is less than a specific amount, the tax payment or refund may be waived.