Supplementary Provisions, Article 6Transitional Measures Concerning Forms

①The forms prescribed in Appended Table V (1), Appended Table V (28) (limited to the part relating to Note 2 (11) of the Remarks to that table) and Appended Table VIII (3) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) or Article 228, paragraph (2) of the Income Tax Act that are submitted under those provisions on or after the Effective Date, and the provisions then in force continue to govern the reports prescribed in those provisions that were submitted under those provisions before the Effective Date.

⑤The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a report or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table V (1), Appended Table V (28), Appended Table V (31), Appended Table VI (1), Appended Table VI (3) and Appended Table VIII (3) of the New Regulation.