The General Department of Taxation (GDT) issued Official Letter 5733 / TCT - KK on December 12, 2016.
The main contents are as follows.
-In case additional delinquent interest occurs
The calculation period is the period from the initial declaration deadline
to the point of payment
-In the case where the original unpaid amount is reduced
It is calculated for the following period.
① The period from the initial declaration date until the filing of the
amendment declaration
② With respect to the amount of tax payment after reduction, the period
actually paid from submitting the amendment declaration