Supplementary Provisions, Article 15Transitional Measures Concerning Procedures, etc. Required When a Nonresident Seeks an Exemption from Withholding

The provisions of Article 331, paragraph (1) (limited to the portion pertaining to item (i)) (Procedures, etc. Required When a Nonresident Seeks an Exemption from Withholding) of the New Order apply to a written application submitted under that paragraph on or after January 1, 2017, and the provisions then in force continue to govern a written application submitted under Article 331, paragraph (1) (Procedures, etc. Required When a Nonresident Seeks an Exemption from Withholding) of the Former Order before that date.