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It is better for alien residents of the ROC to claim itemized deductions if the taxpayer is single and the amount of his or her itemized deduction exceeds NT$46,000, or if a couple’s filing amount of itemized deduction exceeds NT$92,000 on their joint income tax return. If the amount of the itemized deduction is less than the above-mentioned figures, or the amount cannot be proved by presentation of the required receipts or certificates, it is better to claim standard deduction. |
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