Supplementary Provisions, Article 31Transitional Measures Concerning Matters to Be Stated in a Tax Payment Deferment Notice

The provisions of Article 50 of the New Regulation (Matters to Be Stated in a Tax Payment Deferment Notice) apply to a tax payment deferment notice prescribed in Article 131, paragraph (2) of the New Act (Deferment of Payment of the Tax Amount Under a Tax Return) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a tax payment deferment notice prescribed in Article 131, paragraph (2) of the Former Act (Deferment of Payment of the Tax Amount Under a Tax Return) that was submitted before the Effective Date.