Payment by Interim Return Article 76 When an ordinary corporation, which is a domestic corporation and which has filed an interim return, holds any amount listed in Article 71, paragraph (1), item (i) (Matters to be Entered in Interim Return Based on Performance in the Previous Period) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), any amount listed in item (ii) of the paragraph), it must pay corporation tax equivalent to the amount to the State.
