Supplementary Provisions, Article 7Special Provisions on Extension of the Time Limit for Deferral of Collection Falling Due before the Enforcement Date

①With respect to local government levies for which the time limit for deferral of collection under Article 16-2, paragraph (1) or (2) of the Former Act arrives during the period from the date of promulgation of this Act to the day before the date of enforcement of this Act, where it is found that there are unavoidable reasons that prevent the taxpayer or special collection agent from paying or remitting the deferred local government levies within the deferral period, the head of the local government may extend that time limit, only for a period within two years in total, together with the period for which collection from that person has already been deferred.

②The deferral of collection under the preceding paragraph is deemed to be deferral of collection under Article 16-2, paragraph (1) or (2) of the Former Act.