Supplementary Provisions, Article 109Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes

The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article apply to national tax that is to be imposed, or to be paid or collected, after the provisions of that Article come into effect, and with regard to tobacco consumption tax and stamp tax that were to be imposed, or to be paid, before the provisions of that Article come into effect, the provisions then in force continue to govern.