Value-added and Non-value-added Business Tax Act Article 53

Where suspension of business is imposed as a penalty in accordance with this Act, a time period shall be set, with a maximum period of not exceeding six months, provided, however, that where, by the end of the period of suspension, the business entity penalized has not met the required obligation, the penalty may continue to be imposed until such time as the obligation is met.The penalty referred to in the preceding paragraph shall be enforced with the assistance of the police authorities and, further, a notice shall be given to the agency in charge of the business entity prior to enforcement.