Supplementary Provisions, Article 16Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act

The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article apply to secondary tax liability for which the payment deadline prescribed in Article 32, paragraph (1) (General Rules on Secondary Tax Liability) of that Act arrives on or after the Effective Date, and with regard to secondary tax liability for which that deadline arrived before the Effective Date, the provisions then in force continue to govern.