Article 47Notice of Tax Payment Grace Period

①When the district director of the tax office, etc. has granted a tax payment grace period under the provisions of Article 46 (Requirements for Tax Payment Grace Period) (hereinafter referred to as a "tax payment grace period") or extended the grace period (including when they have changed each due date for the installment payments and the amount to be paid by each due date pursuant to the provisions of paragraph (9) of that Article), they must notify the taxpayer of such fact, the amount under the grace period, the grace period, each due date for the installment payments and the amount to be paid by each due date in the case of having the amount paid in installments (if a change has been made under the provisions of that paragraph, each due date and the amount to be paid by each due date after the change), and other necessary matters.

②Where a written application has been submitted under any of paragraphs (1) through (4) of the preceding Article, if the district director of the tax office, etc. does not grant a tax payment grace period or an extension of the grace period, they must notify the taxpayer of such fact.