Supplementary Provisions, Article 4Transitional Measures Concerning Forms

①The forms specified in Appended Table III (3), Appended Table III (4), Appended Table V (3), Appended Table V (9), Appended Table V (23), Appended Table V (28) and Appended Table VI (1) of the New Regulation apply to the statements, reports, written notices and Withholding receipts prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 225 (Payment Reports and Notice of Payment) or Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern such statements, reports, written notices and Withholding receipts attached, submitted or delivered before that date.

②The forms prescribed in the preceding paragraph may, for the time being, be replaced with a statement, report, written notice or Withholding receipt specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment on which entries have been made in accordance with Appended Table III (3), Appended Table III (4), Appended Table V (3), Appended Table V (9), Appended Table V (23), Appended Table V (28) and Appended Table VI (1) of the New Regulation.