Enforcement Rules of the Income Tax Act Article 24-5
According to Subparagraph 2-(3)-(v), Paragraph 1, Article 17 of the Act, anyone applying for a special deduction for educational tuition shall submit a photocopy of the receipts for tuition paid or other relevant certificates.
中文原文 所得稅法施行細則第24-5條
依本法第十七條第一項第二款第三目之5規定，申報教育學費特別扣除額者，應檢附繳費收據影本或其他足資證明文件。