The head of a tax office or the commissioner of a regional tax office having jurisdiction over the seat of a place of business who has received a report on the present status of a place of business pursuant to Article 78 may investigate and confirm the present status of the place of business or order the submission of books, documents, articles, etc. pertaining thereto and other necessary matters, as prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]
Laws › Income Tax Act › SECTION 8 Report and Confirmation on Present Status of Place of Business
Income Tax Act — Article 79 (Investigation and Confirmation on Present Status of Place of Business)
소득세법 제79조
This English translation is based on the Korean text effective 2024-05-17. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
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