Supplementary Provisions, Article 140Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act

The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article (limited to the provision amending Article 2, item (iii); the same applies hereinafter in this Article) apply to national taxes to be imposed, or to be paid or collected, after the provisions of the preceding Article come into effect, and the provisions then in force continue to govern petroleum tax that was to be imposed or paid before the provisions of the preceding Article come into effect.