OFFICIAL GAZETTE

item 6 of the same paragraph; and the following
three items shall foe added next to item 2 of the
same paragraph:
?>. In case the tax collection was postponed
in accordance with Article 7 paragraph 1 or
in, accordance with Article 9 of Law No. 175
of 1947;
4. In case the delinquency disposal was suspended
in accordance with Article 12 paragraph
1;
5. In case the delinquency disposal was postponed
in accordance with Article 12-(2) paragraph
1.
The following one paragraph shall be added in
the same Article:
The demand under paragraph 1 shall possess
the validity of interruption of prescription regardless
of the provision of Article 153 of the
Civil Code.
In Article 10 item (1), "the demand charges
and" shall be deleted.
Article 12 shall be amended as follows:
Article 12. The Government may, if a delinquent
taxtpayer falls under any of the following items,
suspend the exercise of disposal of delinquency:
1. In case the value of the property to be attached
seems to be less than the total of disposal
charges of delinquency and of the credit
to be collected in preference to the national
tax in accordance with Article 3;
2. In case there remain the national tax and
disposal charges of delinquency to be collected,
even if the whole of the property to be
attached is subject to the disposal of delinquency
;
3. In case it is feared that the livelihood of
a delinquent taxpayer becomes seriously difficult
if the disposal of delinquency is made;
4. In ease a delinquent taxpayer's whereabout
can not be known and his property to be
attached can not be known.
The Government shall, if it has suspended
the exercise of delinquency disposal in accordance
with the preceding Article, notify a delinquenqt
taxpayer to that effect.
The Government shall, in case it has suspended
the exercise of delinquency disposal in
accordance with paragraph 1 item 1 or 3, if
there, exists any property attached with respect
to the national tax and disposal chai'ges of
delinquency for which the exercise of delinquency
disposal has been suspended, release the attachment
concerned.
In case a delinquent taxpayer falls under any
of the following items within a three-year-period
after the suspension of the exercise of delinquency
disposal under paragraph 1, the Goveminent
shall release the suspension of the
exercise. In this case, the Government shall
notify a delinquent taxpayer to that effect:
10
1. In case the exercise of delinquency disposal
has been suspended in accordance with paragraph
1 item 1 and a fact under the same
item has come not to exist, and also there is
no fact under item 3 of the same paragraph;
2. In case the exercise of delinquency disposal
has been suspended in accordance with paragraph
1 item 2 and any property to be attached
has come to exist, and also there are
no facts under items 1 and 3 of the same
paragraph ;
3. In case the exercise of delinquency disposal
ihas been suspended in accordance with paragraph
1 item 3 and a fact under the same
item has come not to exist and also there is
no fact under item 1 of the same paragraph;
4. In, case the exercise of delinquency disposal
has been suspended in accordance with paragraph
1 item 4 and a fact'under the same item
has come not to exist and also there is no fact
under items 1 and 3 of the same paragraph.
The obligation of payment of the national
tax and disposal charges of delinquency for
wihich the jexercise of delinquency disposal has
been suspended shall lapse on the day when a
three-year-period has passed after the susipenpension
of the exercise, unless the suspension
has been released in accordance with the preceding
paragraph.
The suspension of delinquency disposal under
paragraph 1 shall not preclude the advance of
prescription.
Article 12-(2). Except for a case falling under
Article 7 paragraph 1, in case it is feared that
the business of a delinquent taxpayer is seriously
impeded if the delinquency disposal is taken
and also in case it seems more favorable for
purposes of collection of national tax and of
disposal charges of delinquency to suspend the
exercise of the delinquency disposal than to make
the exercise immediately, the Government may
put off the exercise a£ delinquency disposal
against the Whole or a part of national tax and
disposal charges of delinquency by designating
a certain term not exceeding two years.
The Government shall, if it has put off the
exercise of delinquency disposal under the provisions
of the preceding paragraph, notify a
delinquent taxpayer to that effect.
Within a term for which the exercise of delinquency
disposal has been put off in accordance
with paragraph 1, if a deliquent taxpayer falls
under any of the following items, the Government
shall release the putting-off of the exercise.
In this ease the Government shall notify a
r delinquent taxpayer to that effect:
1. In case there occurs a fact under each item
of Article 4-(l) ;