(1) The head of an agency subject to submission of the taxation data shall submit the taxation data to the Commissioner of the Korea Customs Service or the head of a customs office each quarter on or before the end of the month following the end of the quarter, as prescribed by Presidential Decree: Provided, That the period for submission of taxation data may be determined differently as prescribed by Presidential Decree taking into consideration the frequency of occurrence of the taxation data, time to use them, etc.
(2) Where submitting taxation data under paragraph (1), the head of an agency subject to submission of taxation data shall together with them submit a list of data that the agency has received or prepared.
(3) The Commissioner of the Korea Customs Service or the head of a customs office that has received a list of taxation data under paragraph (2) may confirm it and, if any data are omitted or require supplementation, request the agency which has submitted the taxation data to resubmit it after addition or supplement.
(4) Other matters necessary for the method of submission of taxation data including forms to be submitted shall be prescribed by Ordinance of the Ministry of Economy and Finance.[This Article Newly Inserted on Aug. 13, 2013]