(1) Where the commissioner of the competent regional tax office (referring to the commissioner of a regional tax office prescribed in Article 12; hereinafter the same shall apply) or the Commissioner of the National Tax Service deems that the place of tax payment determined under Article 9 is inappropriate for a corporation in circumstances prescribed by Presidential Decree, he or she may designate a place of tax payment, notwithstanding Article 9.
(2) Where the commissioner of the competent regional tax office or the Commissioner of the National Tax Service designates a place of tax payment under paragraph (1), he or she shall give a notice to the relevant corporation, as prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]