Supplementary Provisions, Article 21Transitional Measures Concerning Municipal Tobacco Tax

The provisions of Article 483, paragraph (4) and Article 484, paragraph (3) of the New Act apply to municipal tobacco tax for which the deadline for filing the return prescribed in Article 483, paragraph (1) or Article 484, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 483 of the Former Act (excluding that to which Article 483, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 484 of the Former Act, pertaining to municipal tobacco tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 483, paragraph (4) of the New Act.