Corporate tax shall be imposed by the head of the tax office having jurisdiction over the place of tax payment prescribed in Articles 9 through 11 or the commissioner of a regional tax office.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Corporate Tax Act › CHAPTER I GENERAL PROVISIONS
Corporate Tax Act — Article 12 (Jurisdiction of taxation)
법인세법 제12조
This English translation is based on the Korean text effective 2025-03-14. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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