Supplementary Provisions, Article 4Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction

The provisions of Article 75 (Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation apply to the salary income earner's return for insurance premium deduction prescribed in paragraph (3) of that Article that is submitted pursuant to the provisions of Article 196, paragraph (1) (Salary Income Earner's Return for Insurance Premium Deduction) of the Income Tax Act on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such returns submitted before that date.