Political Donations Act Article 19

Any individual, who contribute donations to political parties, political associations or prospective candidates may list the donations as a deduction on the income tax declaration for that same year, and provisions set forth in Article 17 of the Income Tax Act on the list of deduction for donations to educational, cultural, public-interest, and charity institutions or associations shall not apply. The total amount of the deduction for each account of declaration may not exceed 20% of the total comprehensive incomes declared for that same year, and the total amount may not exceed NT$200,000.Any profit-seeking business that contributes donations to political parties, political associations or prospective candidates may list the donations as expenses or losses on the income tax declaration for that same year, and the provisions of Article 36 of the Income Tax Act shall not apply. The total amount of deduction may not exceed 10% of the total income and may not exceed NT$500,000.The preceding two paragraphs do not apply to political donations that involve any one of the following circumstances :1. Donations contributed without obtaining a donation receipt or voucher regulated in the former section of Paragraph 1 of Article 11.2. Donations contributed in violation of Paragraph 1 of Article 7, Paragraph 1 of Article 9, Article 12, Article 14, Article 17 or Article 18.3. Donations that have been returned or turned over to the competent authority for deposit into the National Treasury by political parties, political associations or prospective candidates in accordance with Article 15.4. Donations contributed to prospective candidates whose qualification of candidacy is cancelled after registration. This does not apply to prospective candidates who die after accepting political donations.5. Donations contributed to a political party when the average ratio of vote gained by the candidates recommended by the political party in the national integrated election and overseas election of legislators, and in the regional election and the indigenous election of legislators for that same year does not reach 1%. If no election is held i for that year, the ratio of vote of the last election shall apply. If the political party is newly established, the ratio of vote of the next election shall apply.