regular income
7.Article 9 The amount of the balance of the basic tax in excess of the regular income tax paid in accordance with Paragraph 1 of Article 4, and the additional tax paid as determined by the collection authority after its assessment and investigation, may be added to the shareholders′ imputation credit account of the profit-seeking enterprise in accordance with Article 66-3 of the Income Tax Act.The reference date is the date of tax payment.


