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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:
The Taxpayer Rights Protection Act
Article 4
Content:
The expense that taxpayers pay for maintaining their basic living in accordance with human dignity for themselves and their dependents shall not be taxed.
The expense for maintaining the basic living mentioned in the preceding paragraph is based on the standard announced by the central Department of Budget, Accounting and Statistics and defined by the central competent authority as 60% of the median rate of the expenditure per person in the past year, and it shall be reviewed every two years.
When the central competent authority issues basic living expense, it shall also issue the decision criteria and judgment information as well.
Visitor:1  Update:2018-04-23

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