(1) Where a corporation's place of tax payment is altered, the corporation shall report such fact to the head of the tax office having jurisdiction over the new place of tax payment within 15 days from the date of the alteration, as prescribed by Presidential Decree. In such cases, where a corporation of which the place of tax payment has been altered has reported the alteration under Article 8 of the Value-Added Tax Act, the alteration of the place of tax payment shall be deemed reported. <Amended on Jun. 7, 2013>
(2) Where no report is filed under paragraph (1), the former place of tax payment shall be a corporation's place of tax payment.
(3) Where a foreign corporation ceases to have a domestic place of tax payment falling under Article 9 (2), it shall report such fact to the head of the tax office having jurisdiction over the place of tax payment.[This Article Wholly Amended on Dec. 30, 2010]