In the event the aggregate amount of income prescribed in Subparagraph 5,  Paragraph 1, Article 12 of the Act and declared by a taxpayer in any year  is less than One Million New Taiwan Dollars (NT$1,000,000), such amount  may be excluded from the annual income tax return. If the aggregated  income is greater than or equal to One Million New Taiwan Dollars  (NT$1,000,000), the total amount of such income shall be included in the  annual income tax return.