Article 74-12Return Filed After the Due Date and Filing and Payment by Amended Return for Tobacco Tax

①A taxpayer filing returns who is to submit a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) may, even after the deadline for filing that return, file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) until notified of a determination under the provisions of Article 74-20, paragraph (4).

②A taxpayer filing returns who has submitted a return or an amended return pursuant to the provisions of Article 74-10, paragraphs (1) through (3), the preceding paragraph or this paragraph, or who has received a reassessment or determination under the provisions of Article 74-20, paragraphs (1) through (3), must, where there is a shortfall in the taxable quantity or amount of tax relating to that return or amended return, or that reassessment or determination, without delay submit an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications to the prefectural governor to whom the return or amended return was submitted pursuant to the provisions of Article 74-10, paragraphs (1) through (3), the preceding paragraph or this paragraph, or the prefectural governor who made the determination under the provisions of Article 74-20, paragraph (2), and pay to that prefecture the amount of tax increased by the amendment.