(1) A corporation starting new business shall file for registration of such new business with the head of the tax office having jurisdiction over the place of tax payment, as prescribed by Presidential Decree. In such cases, when a domestic corporation files for registration before it files a report on incorporation pursuant to Article 109 (1), it shall submit the detailed statement on shareholders, etc. under the same paragraph. <Amended on Jan. 1, 2013>
(2) A business operator who has registered his or her business under the Value-Added Tax Act shall be deemed registered the relevant business under paragraph (1).
(3) Where a business operator is registered as corporate taxable trust property pursuant to the Value-Added Tax Act, the corporate taxable trust property shall be deemed to have been registered pursuant to paragraph (1). <Added on Dec. 22, 2020>
(4) Article 8 of the Value-Added Tax Act shall apply mutatis mutandis to a corporation that has registered its business under this Act. <Amended on Jun. 7, 2013; Dec. 22, 2020>
(5) Where a report on incorporation under Article 109 has been filed, an application for business registration shall be deemed filed. <Amended on Dec. 22, 2020>[This Article Wholly Amended on Dec. 30, 2010]