Supplementary Provisions, Article 11Application of Provisions on Light Oil Delivery Tax

The designation of primary distributors under Article 700-2, paragraph (1), item (ii) of the New Act, the designation of special collection agents for light oil delivery tax under Article 700-11, paragraph (1) of the New Act, the registration of special collection agents for light oil delivery tax and the issuance of certificates under Article 700-12, paragraphs (1) and (2) of the New Act, the issuance of tax exemption certificates under Article 700-15, paragraphs (1) and (2) of the New Act, and the questioning, inspection or sampling by officials of the Local Autonomy Agency under Article 700-25 of the New Act may be carried out even before the date of enforcement of the portions relating to light oil delivery tax. In this case, the provisions of Article 700-13, paragraph (1), item (i) and paragraph (2), Article 700-18, Article 700-19, paragraphs (1) and (3), and Article 700-26 of the New Act are to apply.