Enforcement Rules of the Income Tax Act Article 25
Taxpayers who fail to itemize their deductions in their tax returns and fail to fill in the application for standard deduction are deemed to have elected to apply for the standard deduction.Where the taxpayer elects and fills in the application for standard deduction, or is deemed to have elected to apply for the standard deduction in accordance with the preceding Paragraph, the taxpayer shall not request a change to itemized deductions once the tax authority has approv
中文原文 所得稅法施行細則第25條
納稅義務人結算申報書中未列舉扣除額，亦未填明適用標準扣除額者，視為已選定適用標準扣除額。
經納稅義務人選定填明適用標準扣除額，或依前項規定視為已選定適用標準扣除額者，於其結算申報案件經稽徵機關核定後，不得要求變更適用列舉扣除額。
經納稅義務人選定填明適用標準扣除額，或依前項規定視為已選定適用標準扣除額者，於其結算申報案件經稽徵機關核定後，不得要求變更適用列舉扣除額。