Supplementary Provisions, Article 17Transitional Measures Concerning the Calculation of the Tax Base for Income Taxes Imposed on Aggregate Income of Nonresidents

The provisions of Article 292, paragraph (2) (Tax Base for Income Taxes Imposed on Aggregate Income) of the New Order (limited to the part pertaining to the entry for Article 139, paragraphs (1) and (2) (Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses) in the table in Article 292, paragraph (2) of the New Order) apply to income tax for tax year 1999 and thereafter.