Tax Related Laws & Regulations

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2024/4/27

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

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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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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