Article 600Return Filed After the Due Date and Filing and Payment by Amended Return for the Special Land Holding Tax

①A person who is to submit a return under paragraph (1) of the preceding Article may, even after the deadline for filing that return, file and pay under that paragraph until notice of a determination under Article 606, paragraph (4) is given.

②A person who has submitted a return or an amended return under paragraph (1) of the preceding Article, the preceding paragraph or this paragraph, or a person who has been subject to a reassessment or determination under Article 606, must, if there is a shortfall in the tax base amount or tax amount relating to that return or amended return or that reassessment or determination, without delay submit to the mayor of the municipality an amended return stating the matters specified by Order of the Ministry of Internal Affairs and Communications, and pay to that municipality the tax amount increased by the amendment.