(1) Each duty payer (including persons on whom no duty has been assessed; hereafter the same shall apply in this Article), who falls under any of the following subparagraphs, shall submit a certificate of tax payment, as prescribed by Presidential Decree: <Amended on Dec. 31, 2018>
1. Where he or she has received any payment from the State, a local government, or a government-managed institution prescribed by Presidential Decree;
2. Where an alien who has filed alien registration under Article 31 of the Immigration Act or a report on the place of residence in Korea under Article 6 of the Act on the Immigration and Legal Status of Overseas Koreans, files an application with the Ministry of Justice for a permit for a stay prescribed by Presidential Decree, such as a permit to extend the period of sojourn;
3. Where a national files a report of emigration with the Minister of Foreign Affairs under Article 6 of the Emigration Act to emigrate to a foreign country.
(2) The head of a customs office in receipt of an application for the issuance of a certificate of tax payment from a duty payer shall verify the fact of tax payment and issue the certificate of tax payment immediately.[This Article Newly Inserted on Dec. 23, 2014]