Enforcement Rules of The Taxpayer Rights Protection Act Article 3

The term "The taxpayers' income for maintaining their basic living expenses shall not be taxed" in Paragraph 1 Article 4 of the Act referring to the expense amount which is maintained for basic living for taxpayers, spouses, and dependents shall not be less than the amount which taxpayers may deduct from the gross consolidated income, including the amount of Exemption and deductions. The aforementioned expense amount shall be calculated in accordance with the expense of basic living for each person in the current year announced by the Central Authority multiplied by the number of taxpayers, spouses, and dependents. If the deducted amount is less than the basic living expenses, the taxpayer may use the difference as a deduction from the gross consolidated income.The deductions referred to in the preceding paragraph do not include the special deduction for loss from the property transaction and the special deduction of income from salaries/wages.The Ministry of Finance shall announce the expense of basic living for each person in accordance with Paragraph 2, Article 4 of the Act before the end of December each year. The amount shall be calculated in units of NT$1,000; if the amount is less than NT$1,000, it shall be calculated as a unit of NT$1,000 and rounded up or down to the nearest NT$1,000 using the traditional method.