Enforcement Rules of the Estate and Gift Tax Act Article 10-2

For filing an application for the disabled and mentally retarded tax deduction pursuant to Subparagraph 4, Paragraph 1, Article 17 of the Act, a copy of the handbook for the severely disabled and mentally retarded specified or other such recognized proof issued by the relevant government organization, or a copy of a medical diagnosis issued by a specialist physician as required in Paragraph 1, Article 19 of the Mental Health Act shall be attached.