Supplementary Provisions, Article 9-4Special Provisions on the Assessment and Collection of the Transfer Levy, etc.

①The assessment and collection of the transfer levy is, for the time being, except for the provisions of Article 9-10 of the Supplementary Provisions, notwithstanding Chapter I, Sections 2 through 14, Article 72-84, the latter part of Article 72-88, paragraph (2) and paragraph (3), Article 72-90, Article 72-93 and Article 72-94, to be carried out by the State, together with the assessment and collection of consumption tax, in accordance with the rules for the assessment and collection of consumption tax. In this case, with respect to the period during which pursuant to Article 71, paragraph (1), item (i) of the Act on General Rules for National Taxes, a reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) of that Act (referred to as "reassessment or determination, etc." in Article 9-11, paragraph (2) of the Supplementary Provisions) may be made, Article 71, paragraph (1), item (i) of that Act is to be applied by deeming the transfer levy and consumption tax to be national taxes belonging to the same tax category.

②The delinquent tax, interest tax and penalty tax on the transfer levy (meaning the delinquent tax and interest tax paid, and the penalty tax imposed, on the transfer levy whose assessment and collection is governed by the rules for consumption tax; the same applies in Article 9-9 of the Supplementary Provisions) are, as the transfer levy, subject to the provisions of this Article through Article 9-16 of the Supplementary Provisions.