Supplementary Provisions

This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation; provided, however, that the provisions of Article 3 of the Supplementary Provisions (Special Provisions on Filing Due Dates, etc. Prior to the Effective Date), Article 9, paragraph (1) of the Supplementary Provisions (Special Provisions on the Amount of Additional Delinquency Tax Prior to the Effective Date), Article 14 of the Supplementary Provisions (Special Provisions on Extension of the Time Limit of a Collection Grace Period Falling Due Prior to the Effective Date), and Article 15, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Deferment of Public Auctions, etc. and Exemption from the Amount of Interest Tax, etc. Prior to the Effective Date) come into effect as of the date of promulgation.

Notifications, notices, demands, delinquent tax collection procedures, collection grace periods, taking of security, suspension of the execution of the delinquent tax collection procedure, or filings, applications, certifications, consignment of payment, requests for reinvestigation or requests for review, or other dispositions or procedures made prior to the enforcement of this Act pursuant to the provisions of the National Tax Collection Act prior to the amendment (hereinafter referred to as the "Old National Tax Collection Act") or the provisions of orders based on or for implementing it are, except as otherwise provided in these Supplementary Provisions, deemed to be corresponding dispositions or procedures made pursuant to the corresponding provisions of this Act.

With regard to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.