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

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 25
Content:
Taxpayers who fail to itemize their deductions in their tax returns and fail to fill in the application for standard deduction are deemed to have elected to apply for the standard deduction.
Where the taxpayer elects and fills in the application for standard deduction, or is deemed to have elected to apply for the standard deduction in accordance with the preceding Paragraph, the taxpayer shall not request a change to itemized deductions once the tax authority has approv
Visitor:1  Update:2018-04-20

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