(1) The tax base return shall be submitted to the head of a tax office having jurisdiction over the place where the national tax is paid at the time of return: Provided, That in cases of an electronic filing, it may be submitted to the commissioner of a regional tax office or the Commissioner of the National Tax Service.
(2) Even if the return has been submitted to the head of a tax office, other than those under paragraph (1), it does not affect the validity of the return.[This Article Wholly Amended on Jan. 1, 2010]