Supplementary Provisions, Article 29Transitional Measures Concerning Business Office Tax

The provisions of Article 701-34, paragraph (3) of the New Act (limited to the part pertaining to item (ix)) apply to business office tax to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for 2018 and subsequent years (excluding the business of individuals abolished before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 2018, and the business of individuals for 2018 that was abolished before the Effective Date.