If an approval is revoked under Article 217, paragraph (3) (Revocation of Approval Concerning Special Provisions on the Due Date for Payment) or the written notification referred to in the preceding Article is submitted, the due date for payment of the income taxes prescribed in Article 216 (Special Provisions on the Due Date for Payment of Income Taxes Subject to Withholding) for the period prescribed in that Article which includes the day of the revocation or submission, to the extent that they are for the month that includes that day or for any earlier month, is the tenth day of the month after that in which that day falls.