(1) A resident or nonresident who issues receipts for donation (hereafter referred to as "person who issues receipts for donation" in this Article) shall prepare a detailed statement of issuance for each donor in the form prescribed by Presidential Decree and shall retain it for five years from the date of issuance: Provided, That this shall not apply where he or she issues electronic receipts for donation. <Amended by Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014; Dec. 29, 2020>
(2) Where the Commissioner of the National Tax Service, the commissioner of a regional tax office, or the head of the competent tax office requests a person who issues receipts for donation to submit a detailed statement of issuance for each donor which he/she retains pursuant to paragraph (1), he/she shall submit such detailed statement: Provided, That this shall not apply where the person issues electronic receipts for donation. <Amended on Dec. 29, 2020>
(3) Any person who issues receipts for donation shall submit a detailed statement of issuance of receipts for donation stating the total number of receipts for donation issued and the total amount thereof, etc. during the relevant taxable period, to the head of the competent tax office pursuant to Article 168 (5) by June 30 of the year following the relevant taxable period: Provided, That this shall not apply where the person issues electronic receipts for donation. <Amended on Dec. 29, 2020>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]