Where a non-profit domestic corporation or non-profit foreign corporation (limited to a foreign corporation with a domestic place of business) starts new profit-making business (limited to the profit-making business provided in Article 4 (3) 1 and 7), it shall submit a report stating the following matters, along with the statement of financial position of the profit-making business as at the start date of such business and other documents prescribed by Presidential Decree, to the head of the tax office having jurisdiction over the place of tax payment within two months from the start date of the business: <Amended on Dec. 24, 2018>
1. Title of the corporation;
2. The location of its headquarters, main office, or actual business management place;
3. The names of the representative and the person responsible for management;
4. The proper purpose business;
5. The type of the profit-making business;
6. The start date of the profit-making business;
7. The place of business for the profit-making business.[This Article Wholly Amended on Dec. 30, 2010]