(1) When a taxpayer has no domicile or residence within the country or intends to move his or her domicile or residence out of the country, he or she shall designate a tax manager to manage matters concerning national taxes.
(2) Any taxpayer may, as a tax manager, select a lawyer, a certified tax accountant, or a certified public accountant who has been registered in the register of certified tax accountants or the register of tax agent services for a certified tax accountant under the Certified Tax Accountant Act, in order to have him or her manage matters concerning national taxes. <Amended on Nov. 23, 2021; Nov. 23, 2021>
(3) Any taxpayer who has designated a tax manager under paragraphs (1) and (2) shall report to the head of the competent tax office as prescribed by Presidential Decree. The same shall apply to where the tax manager is dismissed or replaced.
(4) When a taxpayer has failed to make a report pursuant to paragraph (3), the head of the competent tax office may designate the manager of taxpayer's property or business as a tax manager.
(5) Where a successor has not been determined or a successor does not have the right to dispose of inherited property when the head of a tax office or the commissioner of a regional tax office imposes an inheritance tax pursuant to the Inheritance Tax and Gift Tax Act, the provisions concerning successors or testamentary donee in the Inheritance Tax and Gift Tax Act shall apply to presumed successors, testament executors or managers of inherited property unless any specific provision exists.
(6) If a successor or testamentary donee who is a non-resident intends to request for the payment, transfer or change of title of inherited property to a financial institution, etc. he or she shall report thereon to the head of a tax office having jurisdiction over the place of tax payment after appointing a tax manager pursuant to paragraph (1) and shall have a certificate regarding the fact issued and submit it to the financial institution, etc.[This Article Wholly Amended on Jan. 1, 2010]