(1) A virtual asset business entity under the Act on the Protection of Virtual Asset Users shall collect data necessary for the imposition of corporate tax, such as virtual asset transaction records, to the head of the competent tax office having jurisdiction over the place of tax payment, the commissioner of competent regional tax office, or the commissioner of the National Tax Service, by the end of the second month following the end of the quarter or year in which the transactions are made, as prescribed by Presidential Decree. <Amended on Dec. 31, 2023; Dec. 31, 2024>
(2) The Commissioner of the National Tax Service may issue an order necessary for rectification if a virtual asset business entity referred to in paragraph (1) fails to submit data required for the imposition of corporate tax, such as virtual asset transaction records. <Added on Dec. 31, 2024>[This Article Added on Dec. 31, 2022]