Supplementary Provisions, Article 56Transitional 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 national taxes that are to be imposed, or paid or collected, after the enforcement of the provisions of that Article, and with regard to sugar consumption tax, commodity tax, or playing card tax that was to be imposed or should have been paid before the enforcement of the provisions of that Article, the provisions then in force continue to govern.