When an individual fails to file the tax return within the period as specified in the provisions of Article 14-5 , the tax collection authority-in-charge may assess the amount of income and tax payable and notify the individual of making a tax payment within the time limit.
For implementation of the investigation and verification by the tax collection authority-in-charge after receiving a tax return filed by an individual in accordance with Article 14-5, the provisions of Paragraph 1 of Article 80 shall govern.
For serving, checking and correction of the assessment notice showing the result of further investigation in accordance with the preceding Paragraph, the provisions of Article 81 shall govern.
An individual who has refundable tax payment through the investigation and verification in accordance with Paragraph 2, the provisions of Paragraph 2 and 4 of Article 100 shall govern.
For an individual who declares the deductions of various kinds of costs, expenses, and losses which exceed the limitations prescribed by Article 14-4 and the preceding Article, and thus the voluntary payment of tax falls short, the provisions of Article 100-2 shall govern.