Supplementary Provisions, Article 7Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages

The provisions of Article 93, paragraph (1) of the New Regulation for Enforcement of the Income Tax Act apply to the salary or other wage prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the salary or other wage prescribed in Article 93, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Regulation for Enforcement of the Income Tax Act") that is to be paid before the Effective Date.