(1) A domestic corporation shall submit a report on incorporation stating the following matters, along with the detailed statement on shareholders, etc. and documents regarding business registration, etc. prescribed by Presidential Decree, to the head of the tax office having jurisdiction over the place of tax payment within two months from the date of registration for incorporation (where the actual business management place is established, the date of establishment; and in the case of corporate taxable trust property, the date of its establishment). In such cases, when the domestic corporation has registered its business under Article 111, it shall be deemed to have completed the registration for incorporation: <Amended on Dec. 31, 2011; Jan. 1, 2013; Dec. 22, 2020>
1. The name of the corporation and its representative [in the case of corporate taxable trust property, referring to the name of the trustee subject to corporate tax (where there are two or more trustees, referring to the representative trustee and all other trustees) and its representative];
2. The location of the head office, main office or the actual management place of the business (in the case of corporate taxable trust property, referring to the location of the head office or main office of the trustee subject to corporate tax or the actual management place of the business);
3. The purpose of business;
4. The date of incorporation.
(2) When a foreign corporation has established a domestic place of business, it shall submit a report on establishment of a domestic place of business, stating the following matters within two months from the date of establishment, along with the statement of financial position as at the date of establishment of the domestic place and other documents prescribed by Presidential Decree, to the head of the tax office having jurisdiction over the place of tax payment. In such cases, a foreign corporation which has established a place of business referred to in Article 94 (3), it may elect to submit a report on establishment of a domestic place of business:
1. The name of the corporation and its representative;
2. The location of its headquarters or main office;
3. The name of a person responsible for operation or management of business run in the Republic of Korea or domestic assets;
4. The purpose and type of domestic business, and types and locations of domestic assets;
5. The start date of domestic business or acquisition date of domestic assets.
(3) Where any details of a report and other documents submitted by a domestic corporation or foreign corporation under paragraphs (1) and (2) are revised, the domestic corporation or foreign corporation shall report such revision to the head of the tax office having jurisdiction over the place of tax payment within 15 days from the date of such revision.
(4) Paragraph (2) shall apply mutatis mutandis to a report filed by a foreign corporation with domestic source income accrued from transfer of real estate, etc. in subparagraph 3 of Article 93. <Amended on Dec. 24, 2018>[This Article Wholly Amended on Dec. 30, 2010]