The Regulation regarding the Individual Income Tax Law was published on 6th February 2017 by the tax administration. The Regulation describes the tax treatment for the income of students working via student employment agencies, employment related public transportation costs, costs for business tours or field work, at home or abroad, business trips, employees’ education or training related transportation costs, the method for logging electronic tax card changes that applies from 1st January 2018, foreign pensions and tax refunds computation and new INO DOH form for the reporting of a foreign-sourced income of resident individuals.