Where a place for tax payment under Articles 6 through 9 is changed, a resident or nonresident shall report to the head of a tax office having jurisdiction over the place for tax payment after such change, within 15 days from the date it is changed, as prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › CHAPTER I GENERAL PROVISIONS
Income Tax Act — Article 10 (Report on Change of Place for Tax Payment)
소득세법 제10조
This English translation is based on the Korean text effective 2024-05-17. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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