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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 24-3
Content:
Deduction of interest on housing mortgages prescribed in Subparagraph 2-(2)-(v), Paragraph 1, Article 17 of the Act shall meet the following requirements:
1. The house is owned and registered under the name of the taxpayer himself/herself, his/her spouse or their dependents.
2. The taxpayer himself/herself, his/her spouse or dependents completes registration of household on the address, and does not use the house for lease, business operation or professional practice during the taxable year.
3. The taxpayer obtains and submits receipts of interest for the same year paid to financial institutions for the housing loan.
 Update:2018-04-20

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