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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 21
Content:
Regarding Subparagraph 1, Paragraph 1, Article 17 of the Act that governs application of the amount of tax exemption for dependents, where children of the taxpayer, siblings of the taxpayer and his/her spouse that are 20 years of age or older and enrolled in school or supported by the taxpayer due to physical or mental disability, the taxpayer shall submit the school enrollment certificate or a copy of the handbook for the disabled and mentally retarded specified or other such recognized proof issued by the relevant government organization, or a copy of a medical diagnosis issued by a specialist physician as required in Paragraph 1, Article 19 of the Mental Health Act.
 Update:2018-04-20

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