Supplementary Provisions, Article 11Transitional Measures Concerning Electricity Tax

The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1983 (in the case of electricity tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity tax imposed on electricity used before that date (in the case of electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.