Supplementary Provisions, Article 9Transitional Measures Concerning Golf Course Use Tax

The provisions of Article 90, paragraph (4) and Article 91, paragraph (3) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 90, paragraph (1) or Article 91, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 90 of the Former Act (excluding that to which Article 90, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 91 of the Former Act, pertaining to golf course use tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 90, paragraph (4) of the New Act.