Supplementary Provisions, Article 16Transitional Measures Concerning Business Office Tax

The provisions of Article 701-34, paragraph (3) of the 2022 New Act (limited to the part relating to item (xvi)) apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions and on the business of an individual for the year 2022 and thereafter (excluding a business of an individual abolished before that date), and the provisions then in force continue to govern business office tax imposed on the business of a corporation for business years that ended before that date, and on the business of an individual for years before 2022 and the business of an individual for 2022 that was abolished before that date.