Supplementary Provisions, Article 20Transitional Measures Concerning Business Office Tax

The provisions of Article 701-41, paragraph (2) 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 2019 and thereafter (excluding a business of an individual abolished 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, and on the business of an individual for years before 2019 and the business of an individual for 2019 that was abolished before the Effective Date.