Supplementary Provisions, Article 6Transitional Measures Concerning Enterprise Tax

①Except where otherwise provided, the provisions of the New Act concerning corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date.

②The provisions of Article 72-23, paragraph (2) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date.

③The provisions of Article 72-47, paragraphs (1) and (2) of the New Act apply to corporate enterprise tax for which the deadline for filing the return prescribed in Article 72-32, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern corporate enterprise tax for which that deadline for filing fell before the Item 2 Effective Date.