Commencement date of the period for assessment set forth in Paragraph One of the preceding Article shall be determined in accordance with the following provisions:
1.For a tax which should be voluntarily declared and has been declared by the taxpayer under the act within the statutory period for filing tax return, the commencement date shall be the actual filing date of the tax return filed by the taxpayer.
2.For a tax which should be declared voluntarily by the taxpayer under the act but has not been declared within the statutory period for filing a tax return, the commencement date shall be the date following the expiration date of the statuary period for filing the tax return.
3.For stamp tax, the commencement date shall be the date on which the stamp tax becomes payable under the act.
4.For a tax which is assessed by the tax collection authorities based on the data recorded in the Tax Registration Book or obtained through investigation, the commencement date shall be the date following the expiration date of the period of collection of such tax.