Article 13 Amount of savings income to be reported to the Inland Revenue Department

(1)

The information concerning the savings income prescribed by paragraph (2) must be reported by the agent to the Inland Revenue Department.

(2)

The agent shall identify under which of the following three categories he is reporting the savings income and where the savings income is of the type prescribed by—

(a)

article 8(1)(a), report the amount of savings income;

(b)

sub-paragraph (b) or (d) of article 8(1), report either the amount of savings income or the full amount of the proceeds from the sale, redemption or refund;

(c)

article 8(1)(c), report either the amount of savings income or the full amount of the distribution.

(3)

Where the agent has reported savings income under sub-paragraph (a) or (c) of paragraph (2) no further report of the same savings income is required under sub-paragraph (b) of that paragraph.