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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 24-6
Content:
According to Item 2-6, Subparagraph 2, Paragraph 1, Article 17 of the Act, a taxpayer that declares a deduction for housing rent expenditure shall submit the following certification documents:
1. Certification documents for lease of house and payment of rent: A photocopy of the lease agreement or other certification documents and payment certificates sufficient to prove the above.
2. Certification documents for lease of house for residential self-use: A certificate proving that the taxpayer himself/herself, the spouse or lineal dependents complete registration of household on the address during the taxable year, or the taxpayer’ affidavit clearly stating that the leased house is for the residential use of the taxpayer and not for business operation or professional practice within the taxable year.
 Update:2018-04-20

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