Supplementary Provisions, Article 3Transitional Measures on Special Provisions on Filing Returns by Means of Electronic Data Processing System

A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; hereinafter the same applies through the following Article) that is a corporation established before April 1, 2020 and that falls under a specified corporation prescribed in Article 46-2, paragraph (2) of that Act in the first taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of that Act, and including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article; the same applies in Article 4-2 and Article 4-3 of the Supplementary Provisions) beginning on or after that date, other than a business operator exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of that Act, must make the notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 71 of 2003), which is to be followed pursuant to the provisions of Article 23-4, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, within one month after the date on which that taxable period begins.