Income Basic Tax Act Article 13

The amount of basic tax of an individual shall be the amount of basic income as calculated in accordance with Article 12 and Paragraph 1 of the preceding article with a deduction of NT$6,000,000 and then multiplied by the tax rate of twenty percent. However, in the case where income tax has been paid on the income under Subparagraph 1 of Paragraph 1 of Article 12, in accordance with the tax laws of the source jurisdiction of that income, such tax paid may be credited against the basic tax. The credited amount shall not exceed the amount of basic tax which, computed by the above mentioned method, is increased due to including such income.When a taxpayer applies for tax credit as described in the preceding paragraph, he or she shall present the evidence of tax payment certificates issued by the tax authorities of the said source jurisdiction for the same tax year and attested to by an overseas agency of the Republic of China or other organizations recognized by the Government of the Republic of China in the said locality.Paragraph 2, Article 3 shall apply mutatis mutandis to the calculation for adjustment and public announcement of the amount of the deduction prescribed in Paragraph 1.