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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 21-1
Item 1 to 3, Subparagraph 1, Paragraph 1, Article 17 of the Act that governs application of the amount of tax exemption for dependents does not require cohabitation of the taxpayer and his/her dependants.

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