When and Where did our Lord require to do that to become a Christian?
Don't you remember reading in the Bible about going to the nearest CATHOLIC CHURCH and receiving that sacrament?
neither do I.
I acknowledged my sin unto thee, and mine iniquity have I not hid. I said, I will confess my transgressions unto the Lᴏʀᴅ; and thou forgavest the iniquity of my sin. Selah.UIM, the phrase sacrament of penance and reconciliation is how the Catholic Church describes that particular part of doctrine.
Psalm 32:5
If we confess our sins, he is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness.
1 John 1:9