(1) Any business entity (including business entities who permanently or temporarily close his/her business during the relevant taxable period) shall file a report on the present status of the relevant place of business (hereinafter referred to as "report on the present status of a place of business") with the head of a tax office having jurisdiction over the place of business, by February 10 of the following year of the relevant taxable period, as prescribed by Presidential Decree: Provided, That a report on the present status of a place of business shall be deemed filed in any of the following cases: <Amended by Act No. 10408, Dec. 27, 2010; Act No. 11873, Jun. 7, 2013; Act No. 12852, Dec. 23, 2014>
1. Where Article 74 applies due to the death of a business entity or his/her departure from the Republic of Korea;
2. Where a business entity defined in subparagraph 3 of Article 2 of the Value-Added Tax Act files a return pursuant to Article 48, 49, 66, or 67 of the same Act: Provided, That, where the business entity files a return on his/her income, etc. earned from a tax-free business while concurrently engaging in a taxable business and tax-free business, etc. under the Value-Added Tax Act, a report on the present status of a place of business for the tax-free business, etc. shall be deemed filed.
(2) Any business entity liable to file a report on the present status of place of business pursuant to paragraph (1) shall file a written report that includes the following matters:
1. Personal information of the business entity;
2. Details of the amount of income by type of business;
3. Deleted. <Act No. 16104, Dec. 31, 2018>;
4. Other matters prescribed by Presidential Decree.
(3) Notwithstanding paragraph (1), a business entity prescribed by Presidential Decree, such as a person who files a return on the amount of income by joining a taxpayers’ association, need not file a report on current status of place of business. <Newly Inserted by Act No. 16104, Dec. 31, 2018>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]