Answer:
The following kinds of income are included in the Special Deduction for Savings and Investment:
- Interest derived from deposits made in financial institutions and profits derived from trust funds of a similar nature to savings accounts.
- Dividends occurred from the transaction, gift, inheritance, waive deferment, deposit TSCD, and others of tax-deferred stocks divided before December 31, 1998.
The above kinds of income received by the taxpayer, his/her spouse, and dependents listed in his/her individual income tax return are exempted from income tax if the total amount does not exceed NT$270,000.