Answer:

It is better for residents of the R.O.C. to claim itemized deductions if the taxpayer is single and his/her itemized deduction exceeds NT$131,000 in filing the tax return, or if a couple’s itemized deduction exceeds NT$262,000 in filing the tax return. If the amount of the itemized deduction(s) is less than the above-mentioned figures, it is better to claim the standard deduction.