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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 25-1
Content:
The provisions of Article 17-1 of the Act shall not apply to the spouse of the individual who files a joint tax return, or the individual who is the dependent of a taxpayer in his or her tax return in accordance with Article 71-1 of the Act. A full amount of exemption and standard deduction is allowed.
 Update:2018-10-01

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