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Form 100. Personal Income Tax Declaration 2018

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 0488 will be reflected, amounts pending reduction from the years 2013 to 2017, 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 2018, and the amounts not applied that are requested to be reduced in the following 5 financial years will also be reflected.