Supplementary Provisions, Article 5Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Tax Return

The provisions of Article 262, paragraph (1) of the New Order apply where a Tax Return for income tax for tax year 2022 and subsequent years is submitted on or after the Effective Date, and the provisions then in force continue to govern where a Tax Return was submitted before the Effective Date and where a Tax Return for income tax for tax year 2021 and earlier years is submitted on or after the Effective Date.