Supplementary Provisions, Article 6Transitional Measures Concerning Notification When Intending to Discontinue Filing a Blue Return

The provisions of Article 66 of the New Regulation (including as applied mutatis mutandis pursuant to Article 67 of the Regulation for Enforcement of the Income Tax Act) apply to cases where a person intends to discontinue submitting a Blue Return with respect to income tax for the year 2026 or any subsequent year, and the provisions then in force continue to govern cases where a person intends to discontinue submitting a Blue Return with respect to income tax for the year 2025 or any earlier year.