Supplementary Provisions, Article 6Transitional Measures Regarding Matters to Be Stated in a Return When Salary or Other Wage Is Not Subject to Withholding

The provisions of Article 69 (Matters to Be Entered in Return Forms Filed Without Withholding from Salaries, etc.) of the New Regulation apply to a return submitted under Article 172, paragraph (1) (Self-Assessment Tax Payment, etc. Without Withholding from Salaries, etc.) of the New Act on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a return submitted before that date under Article 172, paragraph (1) (Self-Assessment Tax Payment, etc. Without Withholding from Salaries, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "Former Act").