Income Basic Tax Act Article 14

In the case where an individual, as well as his or her spouse and dependents who shall file a consolidated income tax return jointly in accordance with the Income Tax Act, has an amount of income or deduction which is covered by any of the subparagraphs of Paragraph 1 of Article 12 and Paragraph 1, Article 12-1, the taxpayer shall include any such amount in his or her return for the calculation of basic income.