Article 70 (Final Declaration of Comprehensive Income Tax Base)

Article 1 shall apply mutatis mutandis even if there is income from separate taxation of housing rental income, income under Article 21 (1) 27, and income under Article 127 (1) 6 (b) for the tax period. <Newly established by 2014.12.23, 2019.12.31, 2020.12.29>

When filing the Final Declaration of Comprehensive Income Tax Base, the following documents shall be attached to the declaration form and submitted to the head of the tax office having jurisdiction over the taxpayer's place of tax payment. In this case, if a person required to keep double-entry bookkeeping under Article 160 (3) fails to submit the documents under subparagraph 3, it shall be deemed that the Final Declaration of Comprehensive Income Tax Base has not been filed. <Amended by 2010.12.27, 2012.1.1, 2014.1.1, 2025.10.1> 1. Documents certifying eligibility for personal deductions, pension insurance premium deductions, deduction of interest expenses on housing mortgage elderly annuity, special income deductions, child tax credits, pension account tax credits, and special tax credits, as prescribed by Presidential Decree. 2. Documents necessary for the calculation of gross revenue and necessary expenses, which form the basis for calculating comprehensive income, as prescribed by Presidential Decree. 3. If the business income is calculated based on the books and supporting documents kept and recorded in accordance with Articles 160 and 161, a balance sheet, income statement, and their attached documents prepared in accordance with accounting standards for corporations, a trial balance of general ledger balances (合計殘額試算表), and a reconciliation statement prepared in accordance with Presidential Decree. However, for taxpayers who have kept books in accordance with Article 160 (2), a simplified income calculation statement prescribed by the Minister of Economy and Finance. 4. If necessary expenses are included in accordance with Articles 28 through 32, a statement of particulars. 5. For a business owner (excluding small-scale business owners prescribed by Presidential Decree) who has received goods or services from another business owner (including corporations) in connection with their business and obtained certification other than the certificates in any subparagraph of Article 160-2 (2), a receipt submission statement prescribed by Presidential Decree (hereinafter referred to as "receipt submission statement"). 6. If the business income is not calculated based on the books and supporting documents kept and recorded in accordance with Articles 160 and 161, a calculation statement of estimated income prescribed by the Minister of Economy and Finance.

For business owners prescribed by Presidential Decree who are required to keep double-entry bookkeeping under Article 160 (3) and for whom it is deemed necessary to accurately conduct tax adjustments for the calculation of income, the reconciliation statement under paragraph ④ 3 shall be prepared by a person who belongs to a designated tax adjustment group, as prescribed by Presidential Decree, and who falls under any of the following subparagraphs. <Newly established by 2015.12.15, 2021.11.23> 1. A tax accountant registered on the tax accountant registration book under the Certified Public Tax Accountant Act. 2. A certified public accountant registered on the tax accountant registration book or the certified public accountant tax agency business registration book under the Certified Public Tax Accountant Act. 3. A lawyer registered on the tax accountant registration book or the lawyer tax agency business registration book under the Certified Public Tax Accountant Act.