Supplementary Provisions, Article 36Transitional Measures Concerning Notification When Intending to Discontinue Filing a Blue Return

The provisions of Article 66 of the New Regulation (Notification When Intending to Discontinue Filing a Blue Return) apply to a written notification under Article 151, paragraph (1) of the New Act (Discontinuation of Filing a Blue Return, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 151, paragraph (1) of the Former Act (Discontinuation of Filing a Blue Return, etc.) that was submitted before the Effective Date.