(1) Any business entity who starts up a new business shall register his/her business with the head of the tax office having jurisdiction over the place of business, as prescribed by Presidential Decree. <Amended by Act No. 16104, Dec. 31, 2018>
(2) Any business entity registered as a business entity pursuant to the Value-Added Tax Act shall be deemed registered pursuant to paragraph (1) concerning the relevant business.
(3) Article 8 of the Value-Added Tax Act shall apply mutatis mutandis to any business entity registered as a business entity under this Act. <Amended by Act No. 11873, Jun. 7, 2013>
(5) The head of a tax office having jurisdiction over the place of business or the seat of an association, a foundation, or any other organization, other than an organization deemed a corporation, may assign a taxpayer code number, as prescribed by Presidential Decree, to any of the following persons:
1. Any person with global income who is not a business entity;
2. Any person deemed necessary for efficient processing of tax information, and post-factum inspection on income deduction, etc., such as an organization registered under the Assistance for Non-Profit, Non-Governmental Organizations Act.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]