Supplementary Provisions, Article 7Transitional Measures Concerning Automobile Tax

①The provisions of Article 148, paragraph (3) of the New Act concerning the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Item 4 Effective Date, and for the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 4 Effective Date, the provisions then in force continue to govern.

②The provisions of Article 148, paragraph (3) of the New Act concerning the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed on a person whose tax liability arose on or after the Item 4 Effective Date for the fiscal year including the Item 4 Effective Date and to the type-based levy of automobile tax for the fiscal years beginning with the following fiscal year of that fiscal year, and for the type-based levy of automobile tax imposed on a person whose tax liability arose before the Item 4 Effective Date for the fiscal years up to the fiscal year including the Item 4 Effective Date, the provisions then in force continue to govern.

③For the environmental performance levy of automobile tax imposed on motor vehicles prescribed in Article 12-2-13, paragraphs (4) and (5) of the Supplementary Provisions of the Former Act that were acquired on or before April 30, 2024, the provisions then in force continue to govern.