Supplementary Provisions, Article 3Application of Provisions on Calculation of Fractions of Tax Base Amounts, etc.

The provisions of Article 20-4-2, paragraph (1) of the New Act apply to local tax finalized on or after the Effective Date, the provisions of Article 20-4-2, paragraph (4) of the New Act apply to expenses for the delinquent tax collection procedure collected on or after that date, and the provisions of Article 20-4-2, paragraph (5) of the New Act (including as applied mutatis mutandis under Article 20-4-2, paragraph (7) of the New Act) apply to delinquency charge paid or remitted on or after that date, additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date.