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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:
Regulations Governing the Withholding of Tax on Income from Salaries and Wages<br> Article 3
Content:
As to salaries paid monthly, the recipients who select the total monthly payment being withheld in accordance with Article 5 shall submit Tax Exemption Declarations to tax withholders which clearly states the name, birthdate, and National Identification Card number of the spouse and dependents who are entitled to deductible exemptions in accordance with Subparagraph 1, Paragraph 1, Article 17 of the Act.
A Recipient of salaries referred to in the preceding paragraph shall notify the relevant change of information by submitting Declarations specified in the preceding paragraph to the tax withholders within 10 days from the date of occurrence of the following situations:

1. 

His/Her marriage, divorce, or the death of his/her spouse.

2. 

Increase or decrease in the number of his/her dependents.
Visitor:2  Update:2025-03-12

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