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Form 100. Personal Income Tax Return Declaration 2017

13.1. Unreduced excess mutual contributions of professional athletes

In this section of Annex C3, the unreduced excess of contributions to the Social Welfare Mutual Fund made by professional athletes will appear, pending reduction in subsequent years.

The items entered in box 0463 will be reflected, amounts pending reduction from the years 2012 to 2016, and the amounts that would remain pending for future years. These amounts should be recorded in the declarations for those years, requesting the possibility of reduction in the following 5 years.

The amounts contributed in fiscal year 2017 will also be reflected, and the amounts not applied that are requested to be reduced in the following 5 fiscal years.