Supplementary Provisions, Article 44Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval of a Simplified Return for Dependents, etc. of a Recipient of a Public Pension or Retirement Package, etc.

The provisions of Article 77-5, paragraph (1) of the New Regulation (Matters to Be Stated in a Written Application for Approval of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package, etc.) apply to a written application under Article 319-10, paragraph (1) of the New Order (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 319-10, paragraph (1) of the Former Order (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package) that was submitted before the Effective Date.