Article 733-16Reassessment and Determination Concerning Non-Statutory Earmarked Taxes

①If a remittance return under the provisions of paragraph (2) of the preceding Article (including a return under the provisions of Article 733-14, paragraph (1); the same applies hereinafter in this Section) or an amended return under the provisions of Article 733-14, paragraph (2) is filed, and the amount of the tax base or the amount of tax relating to the remittance return (including a declaration under the provisions of Article 733-14, paragraph (1); the same applies hereinafter in this Section) or the amended return differs from the findings of the examination by the head of the local government, the head of the local government may reassess it.

②Where a taxpayer or special collection agent has not submitted the remittance return referred to in the preceding paragraph, the head of a local government may, by investigation, determine the amount of the tax base and the amount of tax for which a remittance return should be filed.

③The head of a local government may reassess the amount of the tax base or the amount of tax that has been reassessed or determined under the provisions of the preceding two paragraphs only where, by investigation, the head discovers that it is excessive, or discovers that it is insufficient and that the insufficiency is due to deception or other wrongful acts of the taxpayer or special collection agent.

④Where the head of a local government has made a reassessment or determination under the provisions of the preceding three paragraphs, the head must notify the taxpayer or special collection agent of it without delay.