Article 76 (Final Return Payment)

A resident shall pay the amount obtained by deducting the reduction amount and the tax credit amount from the comprehensive income calculated tax or the retirement income calculated tax on the taxable income for the relevant taxable period to the head of the district tax office, the Bank of Korea, or the post office, by the deadline for the final return of taxable income as prescribed by the Presidential Decree under Articles 70, 70-2, 71, and 74. <Amended by Act No. 11613, Jan. 1, 2013>

When making a final return payment, the following tax amounts shall be deducted and paid: <Amended by Act No. 10337, Dec. 27, 2010> 1. Interim payment tax amount under Article 65 2. Calculated tax amount on the provisional return of gains from the sale of land, etc. under Article 69, or its determined or adjusted tax amount 3. Arbitrary assessment tax amount under Article 82 4. Withholding tax amount under Article 127 (the withholding tax amount on the deemed interest, etc. on bonds, etc. under Article 133-2 (1) shall be limited to the tax amount on the deemed interest, etc. for the holding period of the relevant resident under Article 46 (1)) 5. Collected tax amount by a taxpayers' association under Article 150 and its deduction amount