Enforcement Rules of the Income Tax Act Article 102

Where a taxpayer violates Article 71 of the Act by failing to conduct final settlement and filing by the specified deadline, while filing by himself before the late filing notice issued by the tax office is delivered, he shall be additionally levied a belated filing surcharge in accordance with Paragraph 1, Article 108 of the Act;Where a taxpayer is late for the deadline for make-up declaration specified by the late filing notice, while filing by himself before the tax office delivers the notice of approved income amount and amount of tax payable, he shall be additionally levied a non-filing surcharge in accordance with Paragraph 2, Article 108 of the Act.Where a profit-seeking enterprise violates Article 102-2 of the Act by failing to conduct filing of undistributed earnings by the specified deadline, while filing by itself before the tax office delivers the notice of late filing, it shall be additionally levied a belated filing surcharge in accordance with Article 108-1 Paragraph 1 of the Act; where it is late for the deadline for make up declaration specified by the late filing notice, while filing by itself before the tax office delivers the notice of approved undistributed earnings and tax amount to be additionally levied, it shall be additionally levied a non-filing surcharge in accordance with Paragraph 2, Article 108-1 of the Act.