Enforcement Rules of the Income Tax Act Article 24-3
Deduction of interest on housing mortgages prescribed in Subparagraph 2-(2)-(v), Paragraph 1, Article 17 of the Act shall meet the following requirements:1. The house is owned and registered under the name of the taxpayer himself/herself, his/her spouse or their dependents.2. The taxpayer himself/herself, his/her spouse or dependents completes registration of household on the address, and does not use the house for lease, business operation or professional practice during the taxable year.3. The taxpayer obtains and submits receipts of interest for the same year paid to financial institutions for the housing loan.
中文原文 所得稅法施行細則第24-3條
本法第十七條第一項第二款第二目之5規定購屋借款利息之扣除，應符合下列各要件：
一、以納稅義務人、配偶或受扶養親屬名義登記為其所有。
二、納稅義務人、配偶或受扶養親屬於課稅年度在該地址辦竣戶籍登記，且無出租、供營業或執行業務使用者。
三、取具向金融機構辦理房屋購置貸款所支付當年度利息單據。
一、以納稅義務人、配偶或受扶養親屬名義登記為其所有。
二、納稅義務人、配偶或受扶養親屬於課稅年度在該地址辦竣戶籍登記，且無出租、供營業或執行業務使用者。
三、取具向金融機構辦理房屋購置貸款所支付當年度利息單據。