Supplementary Provisions, Article 18Transitional Provisions Concerning Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc.

The provisions of Article 222 (Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc.) of the New Act apply in the case where tax is collected under the provisions of Article 221 (Collection of Income Tax Subject to Withholding) of the New Act, or the payment prescribed in Article 222 of the New Act is made, on or after the Effective Date, and the provisions then in force continue to govern the case where such collection or such payment was made before that date.