Chapter 6 Supplemental Provisions
Article 40
The formats of forms and statements prescribed in the Act and the Regulations herein shall be prescribed by the Ministry of Finance.
Article 41
The Regulations herein shall be in force from the date of implementation of the Act.
The amended articles of the Regulations shall come into force from the date of promulgation, except for Article 9, which was amended and promulgated on 16 April 2015, and shall become effective from 1 January, 2015, except for Article 11, which was amended and promulgated on 23 March, 2023, and shall become effective from 1 April, 2023.