Article 701-49Returns Filed after the Deadline and Filing and Payment of Amended Returns for Business Office Tax

①A person who is to submit a return under Article 701-46 or Article 701-47 may, even after the deadline for filing that return, until the notice of determination under Article 701-58, paragraph (4) is given, file and pay under Article 701-46 or Article 701-47.

②A person who has submitted a return or amended return under Article 701-46, Article 701-47, the preceding paragraph or this paragraph, or who has received a reassessment or determination under Article 701-58, must, if there is a shortfall in the tax base amount (meaning the tax base amount under Article 701-46, paragraph (2) or Article 701-47, paragraph (2); the same applies hereinafter in this Section) or the tax amount relating to that return or amended return or that reassessment or determination, without delay submit to the head of the designated city, etc. an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications and pay the tax amount increased by that amendment to that designated city, etc.