Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Filing Tax Returns in the Case of Death

The provisions of Article 263, paragraph (1) (including where applied mutatis mutandis pursuant to Article 293) of the New Order apply where a return form is submitted on or after the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the New Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) for income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern where a return form was submitted before the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the Income Tax Act before its amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act" in this Article) (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the Former Act) and where a return form is submitted on or after the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the New Act for income tax for tax year 2018 and earlier years.