Supplementary Provisions, Article 7Transitional Measures Regarding Documents to Be Attached to a Return Form for a Refund Due to Alternative Taxation on Retirement Income

The provisions of Article 71, paragraph (1) of the New Regulation apply to cases where a return (meaning a return under Article 173, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article) for the year 2021 or any subsequent year is submitted on or after January 1, 2022, and the provisions then in force continue to govern cases where a return is submitted before that date and cases where a return for the year 2020 or any earlier year is submitted on or after that date.