(1) Where a resident files a final return on tax base, the head of a tax office having jurisdiction over the place for tax payment shall ascertain his/her spouse, a dependent eligible for deduction, a disabled person eligible for income deduction or a senior citizen eligible for income deduction by a certified copy of his/her resident registration card (referring to a family census register, where his/her family relationship is not ascertained by a certified copy of resident registration card; hereinafter referred to as "certified copy of resident registration card, etc.") through data processing information: Provided, That where a resident does not agree with ascertainment through data processing information by the head of a tax office having jurisdiction over the place for tax payment shall submit his/her final return on the tax base with a certified copy of resident registration card, etc. attached thereto, however, he/she may choose not to submit a certified copy of his/her resident registration card, etc. where there is no change in his/her spouse, a dependent eligible for deduction, a disabled person eligible for income deduction or a senior citizen eligible for income deduction, where he/she previously submitted a certified cope of his/her resident registration card, etc.
(2) If a nonresident files a final return on tax base, he/she shall submit a certified copy of his/her foreigner registration card or any documents corresponding thereto, to the head of a tax office having jurisdiction over the place for tax payment, as prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]