Agencies, etc. obligated to submit taxation data under Article 264 (hereinafter referred to as "agencies obligated to submit taxation data") shall be as follows: <Amended on Jan. 1, 2014; Dec. 20, 2016>
1. Central government agencies provided for in Article 6 of the National Finance Act (including agencies to which any business of the central government agencies is delegated or entrusted; hereinafter the same shall apply), and their subordinate administrative agencies and auxiliary organs;
2. Local governments (including institutions and association of local governments to which affairs of a local government is delegated or entrusted; hereinafter the same shall apply);
3. Public institutions; agencies or organizations contributed or subsidized by the Government; local government-invested public corporation; local government public corporation; or institutions or organizations contributed or subsidized by a local government under Local Public Enterprises Act;
4. Institutions or organizations established by any Act other than the Civil Act or supported by the State or local governments, and supervised, audited or inspected by an agency referred to in subparagraph 1 or 2; and institutions or organizations prescribed by Presidential Decree, and established for the purpose of public interest;
5. Credit card companies and the specialized credit financial business association under the Specialized Credit Finance Business Act;
6. Finance companies, etc. defined in subparagraph 1 of Article 2 of the Act on Real Name Financial Transactions and Confidentiality.[This Article Newly Inserted on Aug. 13, 2013]