Supplementary Provisions, Article 3Transitional Measures Concerning Submission of Withholding Receipts

The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) and Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation, and the forms prescribed in Appended Table VI (1) and Appended Table VI (3) of the New Regulation, apply to the Withholding receipts prescribed in Article 226, paragraph (1) or (3) (Withholding Receipts) of the Income Tax Act that are submitted or delivered pursuant to those provisions on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those Withholding receipts that were submitted or delivered before that day.