Supplementary Provisions, Article 20Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes

①Article 19, paragraph (4) and Article 23, paragraph (3) of the Act on General Rules for National Taxes as amended by Article 9 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to an amended return prescribed in Article 19, paragraph (3) of the New Act on General Rules for National Taxes or a written request for reassessment prescribed in Article 23, paragraph (3) of the New Act on General Rules for National Taxes with respect to a national tax whose taxable period ends on or after December 31, 2022 (for a national tax without a taxable period, such national tax whose tax liability becomes established after that date), and the provisions then in force continue to govern an amended return prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes prior to the amendment by Article 9 (hereinafter referred to as "the Former Act on General Rules for National Taxes" in this paragraph) or a written request for reassessment prescribed in Article 23, paragraph (3) of the Former Act on General Rules for National Taxes with respect to a national tax whose taxable period ended before that date (for a national tax without a taxable period, such national tax whose tax liability became established on or before that date).

②Article 65, paragraph (4) and Article 66, paragraph (4) of the New Act on General Rules for National Taxes apply to a national tax for which the statutory tax return due date (including a due date deemed to be the statutory tax return due date under the provisions of the national tax laws, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of the Act on General Rules for National Taxes, meaning the date on which the return was filed) arrives on or after January 1, 2024.