Supplementary Provisions, Article 26Transitional Measures Concerning Business Office Tax

The provisions of Article 701-61, paragraph (4) and Article 701-62, paragraph (3) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-61, paragraph (1) or Article 701-62, 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 701-61 of the Former Act (excluding that to which Article 701-61, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 701-62 of the Former Act, pertaining to business office 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 701-61, paragraph (4) of the New Act.