Supplementary Provisions, Article 29Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Losses

The provisions of Article 48 of the New Regulation (Matters to Be Stated in a Final Return Showing Losses) 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.