(1) Any person prescribed by Presidential Decree, as an individual liable to pay income tax pursuant to Article 2 who provides a place of business related to provision of services to the persons who provide services prescribed by Presidential Decree (hereafter referred to as "service provider" in this paragraph), such as chauffeur service, parcel delivery, etc. under the Korea Standard Industry Code, shall submit taxation data on the service providers, and submit them to the head of a tax office having jurisdiction over the seat of the place of business, the commissioner of a regional tax office, or the Commissioner of the National Tax Service by the end of the month following the month in which the amount of earnings or the amount of income is generated. <Amended on Aug. 10, 2021>
(2) If a person required to submit taxation data under paragraph (1) fails to do so or submits incorrect data, the Commissioner of the National Tax Service may issue orders for necessary corrections. <Amended on Aug. 10, 2021>
(3) The State and local governments may provide necessary administrative and financial support to persons required to submit taxation data under paragraph (1) if they submit such data in good faith.
(4) Matters necessary for the method of preparing taxation data, etc. under paragraph (1), and administrative and financial support under paragraph (3) shall be prescribed by Presidential Decree. <Amended on Aug. 10, 2021>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009][Title Amended on Aug. 10, 2021]