Supplementary Provisions, Article 28Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Income

The provisions of Article 47 of the New Regulation (Matters to Be Stated in a Final Return Showing Income) apply to income tax for the year in which the Effective Date falls and subsequent years, and the provisions then in force continue to govern income tax for years before the year in which the Effective Date falls.