Regional Revenue Office indicated that form of P.N.D. 50 not deemed a request for refund. If the taxpayer is intending to refund the corporate income tax must apply request for tax refund in form Kor.10. And in practice, it does not consider the tax refund to the taxpayer who file P.N.D. 50 In the case of tax exceed from filing form P.N.D. 50 until taxpayers filed request for tax refund(form Kor.10) that different from the filing P.N.D 90, P.N.D.91, PORPOR.30 which deem requests for tax refund.