Enforcement Rules of the Income Tax Act Article 57-2

For consolidated income tax returns prescribed by Paragraph 1 and Paragraph 2, Article 71-1 of the Act, Article 77 of the Act governing final settlement and return of the consolidated income tax shall be applicable.Where a final settlement and tax return form required by Article 71-1 Paragraph 3 of the Act is for the use of an operational subsidiary opening its business to the public, Article 77 of the Act governing final settlement and return of the profit-seeking enterprise income tax shall apply; where the form is for the use of a non-profit organization and its operational subsidiary without opening its business to the public, it shall be separately prescribed by the Ministry of Finance.