Enforcement Rules of the Income Tax Act Article 57-1

Where an individual dies or vacates his or her residence within the territory of the Republic of China and leaves the territory, except when the spouse of the individual files a joint tax return according to law, or the individual is the dependent of a taxpayer in his or her tax return, he or she is allowed not to file income tax returns under Paragraph 3, Article 71 of the Act if his or her income to be filed does not exceed the total of the amount of tax exemption and the standard deduction of the year converted in accordance with Article 17-1 of the Act; however, if an application has been filed for refund of the tax withheld and the tax credit as specified in the provisions of Paragraph 4, Article 15 of the Act, or subject to separated taxation as stipulated in the provisions of Paragraph 4, Article 15 of the Act, the said taxpayer shall still be required to file the annual income tax return.