(1) Any person who is required to produce material for assessment under tax-related statutes shall prepare it faithfully and submit it to the head of the competent tax office within a prescribed period: Provided, That when they are made by means of national tax information and communications networks, it may be submitted to the commissioner of the competent regional tax office or the Commissioner of the National Tax Service.
(2) A governmental agency, local government, financial institution or a person operating an electronic data processing system shall, when collecting or preparing material or statistics relating to taxation, inform the Commissioner of the National Tax Service of such fact. <Amended on Jun. 9, 2020>[This Article Wholly Amended on Jan. 1, 2010]