Supplementary Provisions, Article 6Transitional Measures Concerning Matters Certified by Submission or Presentation of Documents Pertaining to the Return for Insurance Premium Deduction

The provisions then in force continue to govern the documents listed in Article 319, item (iii) of the Order for Enforcement of the Income Tax Act pertaining to insurance premiums or contributions that were paid, before the Effective Date, by postal transfer prescribed in Article 76, item (i) of the Former Regulation for Enforcement of the Income Tax Act or by bank transfer made using a payment slip prescribed in that item.