(1) The report on income tax information is to be prepared using the form sheet to be determined by the European Commission on the basis of Article 48c (4) sentence 2 of Directive 2013/34/EU.
(2) The report on income tax information is to be prepared in a machine readable electronic format to be determined by the European Commission on the basis of Article 48c (4) sentence 2 of Directive 2013/34/EU.