(1) A resident who intends to qualify for income tax reduction or exemption under Article 59-5 (1) shall file an application with the head of a tax office having jurisdiction over the place for tax payment, together with a return under Article 69, 70, 70-2, or 74, as prescribed by Presidential Decree. <Amended by Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014>
(2) A person who intends to qualify for reduction or exemption of wage and salary income under Article 59-5 (1) 1 shall file an application with the head of the competent tax office, as prescribed by Presidential Decree. <Amended by Act No. 12169, Jan. 1, 2014>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]