Supplementary Provisions, Article 6Transitional Measures Concerning Submission of Payment Reports

The provisions of Article 82 (Payment Report on Interest and Similar Income) and Article 83, paragraphs (2) and (3) (Payment Report on Dividends and Similar Income) of the New Regulation apply to the reports that are submitted on or after the Effective Date pursuant to the provisions of Article 225, paragraph (1) (Payment Reports) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987) (hereinafter referred to as the "New Act"), and the provisions then in force continue to govern the reports that were submitted before the Effective Date.