Tax Collection Act Article 22

The commencement date of the assessment period set forth in Paragraph One of the preceding Article shall be determined in accordance with the following provisions:1.For a tax which should be self-declared and has been declared by the taxpayer under the law within the statutory period for filing a tax return, the commencement date shall be the actual filing date of the tax return filed by the taxpayer.2.For a tax which should be self-declared by the taxpayer under the law but has not been declared within the statutory period for filing a tax return, the commencement date shall be the date following the expiration date of the statuary period for filing the tax return.3.For the stamp tax, the commencement date shall be the date on which the stamp tax becomes payable under the law.4.For a tax which is assessed by the tax authorities based on the data recorded in the Tax Registration Book or obtained through investigation, the commencement date shall be the date following the expiration date of the period of collection of such tax.5.For the land value increment tax, the commencement date shall be the date on which the tax authority received the filed tax return. However, if the provisions of Paragraph 3 of Article 6 are applicable, the commencement date shall be the date on which the tax authority was notified by a court or the Administrative Enforcement Agency.6.If the facts on which the tax incentives are based change, or if the taxpayer fails to perform its obligations, causing the tax be made due retroactively, or Subparagraphs 1 to 5 cannot be applied to the start date of the assessment period, the start date is the date when such assessment becomes feasible.