skip to main content

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 25-1
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.

Back Home TOP