(1) The head of a tax office or the commissioner of a regional tax office the having jurisdiction over the place for tax payment shall conduct a sample survey within two years from the end of the relevant taxable period to examine the appropriateness of the inclusion of donations in necessary expenses or of tax credits for the persons specified by Presidential Decree (hereafter referred to as "persons eligible for donation deduction" in this Article), among residents who were permitted to include donations in necessary expenses under Article 34 or who were permitted tax credits for donations under Article 59-4 (4) or nonresidents under Article 121 (2) and (5). <Amended by Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014>
(2) A sample survey shall be conducted on the number of persons equivalent to the rate prescribed by Presidential Decree among persons eligible for donation deduction.
(3) Matters necessary for methods of and procedures for a sample survey shall be prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]