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Q8:What documents or certificates should be submitted to claim exemption for the spouse or dependents when an R.O.C. resident files his/her income tax return? If the spouse or dependents do not live in the R.O.C., may their exemptions also able be claimed?

Answer:

To claim exemptions for a spouse or dependents, the foreign taxpayer should submit the following documents:

1. Spouse:

(1) The spouse’s personal data such as a photocopy of passport or a photocopy of an ARC with the spouse's name on it.

(2) Documents stating their relationship such as a photocopy of marriage certificate, or the notarized documents issued by local or foreign government agencies.

(3) Certificates proving life such as notarized documents, household registration certificate, or other documents that prove the spouse was living during the related fiscal year.

2. Lineal ascendants (60 years of age or over, or being incapable of earning a livelihood by themselves): 

(1) The lineal ascendants' personal data such as a photocopy of passport, or a photocopy of an ARC with the lineal ascendants' name on it.

(2) Documents stating their relationship such as birth certificate or household registration certificate.

(3) Proof of support such as remittance certificate or notarized documents.

(4) Certificates proving life such as notarized documents, household registration certificate, or other documents that prove the lineal ascendants were living during the related fiscal year.

(5) Ascendants who are under 60 years old but incapable of earning a livelihood by themselves should submit certificates issued by public hospitals or local government agencies’ notarized documents.

3. Children or siblings who are minors, or who, although having attained the age of adulthood, are being supported by the taxpayer by reason of their studying in school, having physical or mental disability, or being incapable of earning a livelihood.

(1) The children's or siblings' personal data such as a photocopy of passport or a photocopy of an ARC with the children's or siblings' name on it.

(2) Relationship documents such as birth certificate or household registration certificate.

(3) Proof of support such as remittance certificate or notarized documents.

(4) If the taxpayer’s children or siblings attain the age of adulthood and are still attending school, a school attendance record, a photocopy of student identification card, a photocopy of graduation diploma, or tuition receipts issued by the school are needed.

(5) Certificates proving life such as notarized documents, household registration certificate, or other documents that prove the children or siblings were living during the related fiscal year.

4. Other relatives or members of the family of the taxpayer within the meaning of Subparagraph 4, Article 1114, or Paragraph 3, Article 1123 of the Civil Code who are minors, or who, although having attained the age of adulthood, are actually being supported by the taxpayer by reason of their studying in school, having physical or mental disability, or being incapable of earning a livelihood, and who live with and depend on the taxpayer.:

(1) The other dependent's personal data such as a photocopy of passport or a photocopy of an ARC with the other dependent's name on it.

(2) Documents stating their relationship such as birth certificate or household registration certificate.

(3) Proof of support such as remittance certificates or notarized documents.

(4) If the dependents attain the age of adulthood and are still attending school, a school attendance record, a photocopy of student identification card, a photocopy of graduation diploma, or tuition receipts issued by the school are needed. 

(5) Certificates proving life such as notarized documents, household registration certificate, or other documents that prove the dependents were living during the related fiscal year.

(6) Household registration certificate or notarized document which shows they are actually living together. A notarized declaration certifying that he/she is supported by the taxpayer or other appropriate documentation may be requested.

In the case that a spouse or dependent(s) is/are physically or mentally disabled, a certificate of diagnosis from a doctor is required. If a spouse or dependent(s) is/are incapable of earning a livelihood by themselves for specified reasons, documents recording the nature of the disability issued by a public hospital or notarized documents issued by a local government agency are required.

Only residents of the R.O.C. may claim exemption for the spouse or dependents (excluding other dependents, e.g. aunt, uncle, cousin, grandchild, nephew, or niece) who are not in the R.O.C., if they submit the above-mentioned required certificates.

Last updated:2023-07-06