Article 76 (Final Declaration Payment)

A resident shall pay the amount calculated by deducting the reduction amount and tax credit amount from the calculated comprehensive income tax amount or calculated retirement income tax amount for the tax base of the corresponding taxation period to the head of the tax office having jurisdiction over the place of taxation, the Bank of Korea, or the post office by the deadline for the final declaration of the tax base as prescribed by Presidential Decree, in accordance with Articles 70, 70-2, 71, and 74. <Amended by Act No. 11617, Jan. 1, 2013>

When making the final declaration payment, the following tax amounts shall be deducted and paid. <Amended by Act No. 10558, Dec. 27, 2010> 1. Interim prepayment tax amount under Article 65 2. Calculated tax amount for the prospective declaration of capital gains from the sale of land, etc. under Article 69, or the determined or redetermined tax amount 3. Additional assessment tax amount under Article 82 4. Withholding tax amount under Article 127 (The withholding tax amount for the equivalent amount of interest, etc. on bonds, etc. under Paragraph (1) of Article 133-2 shall be limited to the tax amount for the equivalent amount of interest, etc. for the holding period of the resident under Paragraph (1) of Article 46) 5. Collected tax amount by the taxpayer association under Article 150 and its deducted amount