(1) A taxpayers association may act as a tax manager managing matters concerning returns, payments and refunds of income tax of its members.
(2) Where a taxpayers association intends to act as a tax manager of its members pursuant to paragraph (1), it shall report it to the head of a tax office having jurisdiction over the taxpayers association, as prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]