Income Tax Act Article 13
Individual income tax shall be levied on the amount of his net consolidated income, which shall be the gross consolidated income minus the amount of tax-exempt income, and various deductions.
中文原文 所得稅法第13條
個人之綜合所得稅，就個人綜合所得總額，減除免稅額及扣除額後之綜合所得淨額計徵之。