(1) An entrepreneur shall file an application for business registration for each place of business with the head of the tax office having jurisdiction over each place of business, within 20 days from the commencement date of his or her business, as prescribed by Presidential Decree: Provided, That a person who intends to newly start a business may file an application for business registration even before the commencement date of the business.
(2) An entrepreneur may file an application for business registration under paragraph (1) with the head of any tax office other than the head of the tax office having jurisdiction over his or her place of business. In such cases, he or she shall be deemed to have filed an application for business registration with the head of the tax office having jurisdiction over his or her place of business.
(3) Notwithstanding paragraph (1), an entrepreneur who has at least two places of business (including entrepreneurs who have a single place of business but intend to establish an additional place of business) may file an application for registration by business unit with the head of the tax office having jurisdiction over his or her main office or principal office. In such cases, an entrepreneur so registered shall be treated as a per-business unit taxable entrepreneur. <Amended on Dec. 31, 2018>
(4) Where an entrepreneur who has filed for an application for business registration by business unit under paragraph (1) intends to be converted to a per-business unit taxable entrepreneur under paragraph (3), he or she shall file an application for modification of registration with the head of the tax office having jurisdiction over his or her main office or principal office not later than 20 days before the commencement of the taxable period during which he or she intends to be treated as a per-business unit taxable entrepreneur. The same shall also apply where a per-business unit taxable entrepreneur intends to register his or her business by business unit.
(5) Where an entrepreneur who has a single place of business, while establishing an additional place of business, intends to be treated as a per-business unit taxable entrepreneur from the taxable period that includes the commencement date of business of such additional place of business, he or she shall file an application for modification of registration with the head of the tax office having jurisdiction over his or her main office or principal office, within 20 days after the commencement of business of the additional place of business (limited to the period within the taxable period that includes the commencement date of business of the additional place of business), notwithstanding the former part of paragraph (4). <Newly Inserted on Dec. 31, 2018>
(6) If a trustee becomes a person liable to pay tax under Article 3 (2), the trustee (referring to the representative trustee if there is a joint trustee") shall file for registration of business under paragraph (1) by treating the trust property as a place of business. <Newly Inserted on Dec. 22, 2020>
(7) The head of the tax office having jurisdiction over the place of business who has received an application filed under paragraphs (1) through (6) (referring to the head of the tax office having jurisdiction over the main office or principal office in cases falling under paragraphs (3) through (5); hereafter in this Article the same shall apply) shall, upon registration of the business, issue a certificate of registration with a registration number assigned (hereinafter referred to as "business registration certificate") to the relevant entrepreneur, as prescribed by Presidential Decree. <Amended on Dec. 31, 2018; Dec. 22, 2020>
(8) Where an entrepreneur registered under paragraph (7) suspends or closes his or her business or is subject to any modification of his or her registration, he or she shall report such fact to the head of the tax office having jurisdiction over his or her place of business without delay, as prescribed by Presidential Decree. The same shall also apply where a person who has filed an application for business registration under the proviso of paragraph (1), it turns out, did not start the business: <Amended on Dec. 31, 2018; Dec. 22, 2020>
(9) If an entrepreneur registered under paragraph (7) falls under any of the following, the head of the tax office having jurisdiction over his or her place of business shall cancel his or her business registration without delay. <Amended on Dec. 31, 2018; Dec. 22, 2020; Dec. 31, 2023>
1. Where the person closes his/her business (including cases prescribed by Presidential Decree as a case of de facto closure of the business);
2. A case prescribed by Presidential Decree, where the person fails to start a business after filing an application for business registration under the proviso of paragraph (1).
(10) The head of the tax office having jurisdiction over the place of business may issue a renewed business registration certificate, as prescribed by Presidential Decree, if deemed necessary. <Amended on Dec. 23, 2014; Dec. 31, 2018; Dec. 22, 2020>
(11) If an entrepreneur liable to pay the individual consumption tax or the traffic, energy and environment tax files any of the following reports classified as follows under the Individual Consumption Tax Act or the Traffic, Energy and Environment Tax Act, he or she shall be deemed to file an application for registration or a report according to the relevant classification: <Amended on Dec. 31, 2018; Dec. 22, 2020>
1. Where he or she has reported the commencement of his or her business under the former part of Article 21 (1) of the Individual Consumption Tax Act or the former part of Article 18 (1) of the Traffic, Energy and Environment Tax Act: An application for business registration under paragraph (1) or (2);
2. Where he or she has reported the suspension or closing of his or her business or any change in his or her registered matters under the latter part of Article 21 (1) of the Individual Consumption Tax Act or the latter part of Article 18 (1) of the Traffic, Energy and Environment Tax Act: A report on the suspension or closing of his or her business or on the modification of his or her registration under paragraph (7);
3. Where he or she has reported himself or herself as a per-business unit taxable entrepreneur under Article 21 (2) or (3) of the Individual Consumption Tax Act or Article 18 (3) or (4) of the Traffic, Energy and Environment Tax Act: An application for registration as a per-business unit taxable entrepreneur under paragraph (3) or an application for registration of conversion into a per-business unit taxable entrepreneur under paragraph (4);
4. Where he or she has reported the takeover, inheritance or merger of a business under Article 21 (4) or (5) of the Individual Consumption Tax Act or Article 18 (2) of the Traffic, Energy and Environment Tax Act: A report on the modification of his or her registration under paragraph (7).
(12) Except as provided in paragraphs (1) through (11), matters necessary for the business registration, the issuance of business registration certificates, the modification or cancellation of registration, etc. shall be prescribed by Presidential Decree. <Amended on Dec. 31, 2018; Dec. 22, 2020>