Supplementary Provisions, Article 13Transitional Measures Concerning Business Office Tax

The provisions of Article 33 of the Supplementary Provisions of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 2010 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of a corporation for business years that ended before the Effective Date, on the business of an individual for years before 2010, and on the business of an individual for the year 2010 that was discontinued before the Effective Date.