No appeal under this Act or the Administrative Complaint Review Act may be entered against a determination made by the Commissioner of the National Tax Agency, a regional commissioner, a district director or the director-general of a customs house before the day prescribed in the proviso to Article 1 of the Supplementary Provisions with respect to a request for reinvestigation or a request for review. The same applies to a determination made after the enforcement of this Act pursuant to the provisions of the preceding paragraph.