(1) Where an entrepreneur having more than two places of business (including entrepreneurs who have a single place of business but intend to establish an additional place of business) files an application for lump-sum payments at his or her principal place of business with the head of the tax office having jurisdiction over his or her principal place of business, as prescribed by Presidential Decree, he or she may pay the amount of tax payable in lump sum at his or her principal place of business, as prescribed by Presidential Decree. <Amended on Dec. 31, 2018>
(2) Matters necessary for the change, non-application, etc. of lump-sum payments at the principal places of business shall be prescribed by Presidential Decree.