Supplementary Provisions, Article 8Transitional Measures Concerning Submission of Payment Reports

The provisions of Article 82, paragraph (2), item (ii) of the New Regulation for Enforcement of the Income Tax Act apply to the interest and similar income prescribed in that item that falls under the provisions of that item and is to be paid on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in that item that falls under the provisions of Article 82, paragraph (2), item (ii) of the Former Regulation for Enforcement of the Income Tax Act and is to be paid before the Effective Date.