Supplementary Provisions, Article 30Transitional Measures Concerning Matters to Be Stated in a Tax Return in the Case of Death

The provisions of Article 49 of the New Regulation (Matters to Be Stated in a Tax Return in the Case of Death) apply to income tax for the year in which the Effective Date falls and subsequent years, and the provisions then in force continue to govern income tax for years before the year in which the Effective Date falls.