Supplementary Provisions, Article 86Transitional Measures Concerning Matters to Be Stated in a Report of Gross Revenues from Business Income, etc.

The provisions of Article 103 of the New Regulation (Matters to Be Stated in a Report of Gross Revenues from Business Income, etc.) apply to income tax for the year that includes the Effective Date and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes the Effective Date.