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Q:
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How to report a dependent support when two or more brothers take turns supporting their elderly lineal relatives?
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A:
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If two or more brothers take turns supporting their elderly lineal relative within a year, only one of them should report the support and cannot be repeated.
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Q:
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What are the supporting documents that a Taiwan taxpayer should provide when declaring for tax allowance and deduction amount of their spouse and dependent support for relative from China?
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A:
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The tax allowance is divided into the following 2 points to illustrate:
1.
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Declaring spouses and dependent support for relatives in China should attach the following 2 types of supporting documents:
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Photocopy of ID card
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Kinship certificate: the content should include the name, gender, birthplace, occupation, date of birth, address, ID card number of the spouse and dependent relatives in China, as well as the relationship with the taxpayer and the date of issuance.
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2.
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Those who declare to support children and siblings in China who are still in school at the age of 20, physically or mentally disabled or unable to earn a living should also attach the following supporting documents:
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Enrollment certificate: the content should include the student’s name, date of birth, address, school name and academic period.
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Proof for physical disability, mental disorder, intellectual disability or unable to work due to major illness.
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Q:
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What is the standard deduction amount for individual income tax?
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A:
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Taiwan’s standard deduction for 2019 is NT$120,000 for single filers, and NT$240,000 for married taxpayers. However, taxpayer can only choose between standard deduction and itemized deduction. So, if the amount of itemized deduction is greater than standard deduction, then it is more preferable.
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Q:
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What are the items of itemized deduction for Taiwan individual income tax?
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A:
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The 12 items including donations, fee of insurance of the person, medical and childbirth expenses, losses from disaster, interest on house mortgage for self-usage, rent for housing, donations to political parties, association, or persons to participate in campaign in accordance with Political Donations Act, the campaign expenditures paid by candidates in accordance with Civil Servants Election And Recall Act or Presidential and Vice President Election and Recall Act, and donations in accordance with Private School Law Article 62.
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Q:
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Can land value tax and housing tax be filed as itemized deduction amount in Taiwan?
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A:
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The Income Tax Act, which was amended and promulgated on 30 December, 1989, deleted the provisions on filing tax items as deduction, so starting from 1 January, 1990, land value tax and housing tax cannot be used as itemized deduction for individual income tax.
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