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Q&A: Filing Income Tax in Taiwan as a Foreigner 中文
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008

10) What documents or certificates should be submitted to claim exemption for the spouse or
      dependents? May an alien resident of the ROC claim exemption for the spouse or dependents
      that do not live in the ROC? 中文
 

To claim exemption for the spouse or dependents, the alien should submit the following documents:
  1. Spouse:
    a、 The spouse’s personal data ─ such as a photocopy of passport or birth certificate.
    b、 Documents stating their relationship ─ such as a photocopy of marriage certificate, alien resident certificate with the spouse’s name on it or the notarized documents issued by local or foreign government agencies.
    c、 Living certificates ─such as notarized documents, household registration certificate or other documents ─ which prove the spouse was living during 2007.

  2. Lineal ascendants (who are over 60 years old or under 60 years old but incapable of earning a livelihood by themselves):
    a、 Documents stating their relationship ─ such as birth certificate, household registration certificate, or a photocopy of alien resident certificate with the names of the taxpayer's lineal ascendants listed on it.
    b、 Proof of support ─ such as remittance certificate or notarized documents.
    c、 Living certificates ─ such as notarized documents, household registration certificate or other documents ─ which prove the lineal ascendants were living during 2007 .
    d、 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, brothers or sisters (who are under 20 years old, or are over 20 years old and still attending school, or are physically or mentally disabled):
    a、 Relationship documents ─ such as birth certificate, household registration certificate or a photocopy of alien resident certificate with the taxpayer's dependents' names on it.
    b、 Proof of support ─ such as remittance certificate or notarized documents.
    c、 Living certificates ─ such as notarized documents, household registration certificate or other documents ─ which prove the children, brothers or sisters were living during 2007.
    d、 If the taxpayer's children, brothers or sisters are over 20 years old 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.

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


  4. Other dependents (who are either under 20 years old or over 60 years old but incapable of earning a livelihood by themselves, and are financially supported by the taxpayer who lives in the same residence):
    a、 Documents stating their relationship ─ such as birth certificate, household registration certificate or a photocopy of residential certificate documenting the taxpayer's relatives' names.
    b、 Proof of the support ─ such as remittance certificates or notarized documents.
    c、 Living certificates ─ such as notarized documents, household registration certificate or other documents ─ which prove the dependents were living during 2007.
    d、 Certificates issued by public hospitals or local government agencies' notarized documents proving their inability to earn a livelihood by themselves.
    e、 Household registration certificate or notarized document which show they are actually living together. A notarized declaration certifying that he or she is supported by the taxpayer or other appropriate documentation may be requested.

    Only alien residents of the ROC may claim exemption for the spouse or dependents (excluding other dependents, i.e., uncle, cousin, grandchild and nephew) who are not in the ROC, if they submit the above mentioned required certificates.
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