Supplementary Provisions, Article 12Application of Provisions on Electricity Tax

The provisions of Article 489, paragraph (1) and Article 490-2, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1977 (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity tax imposed on electricity used before that date (for electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).