When a foreign corporation, which has filed a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns), holds any amount listed in item (vii) of paragraph (1) of that Article that it entered in the return under that paragraph (in the case falling under the provisions of item (x) of that paragraph, the amount listed in that item) or any amount listed in item (ii) of paragraph (2) of that Article that it entered in the return under that paragraph (in the case falling under the provisions of item (iv) of that paragraph, the amount listed in that item), it must pay corporation tax equivalent to these amounts to the State by the due date for filing these returns.