Regulations Governing the Withholding of Tax on Income from Salaries and Wages Article 3
As to salaries paid monthly, the recipients who select to subject the total monthly payment to withholding in accordance with Article 5 shall submit Tax Exemption Declarations to tax withholders which clearly states the name, birthdate, and National Identification Card number of the spouse and dependents who are entitled to deductible exemptions in accordance with Subparagraph 1 of Paragraph 1 of Article 17 of the Act.A Recipient of salaries referred to in the preceding paragraph shall notify the tax withholders of the relevant change of information by submitting Declarations specified in the preceding paragraph within 10 days from the date of occurrence of the following situations:1. His/Her marriage, divorce, or the death of his/her spouse.2. Increase or decrease in the number of his/her dependents.
中文原文 薪資所得扣繳辦法第3條
按月給付之薪資，受領人選定按全月給付總額依第五條規定扣繳者，應向扣繳義務人填報免稅額申報表，載明其得依本法第十七條第一項第一款規定減除免稅額之配偶及受扶養親屬之姓名、出生年月日及國民身分證統一編號等事項。
前項薪資受領人於年度進行中有下列情形之一者，應於發生之日起算十日內將異動後情形，依前項規定填表通知扣繳義務人：
一、結婚、離婚或配偶死亡。
二、受扶養親屬人數增加或減少。
前項薪資受領人於年度進行中有下列情形之一者，應於發生之日起算十日內將異動後情形，依前項規定填表通知扣繳義務人：
一、結婚、離婚或配偶死亡。
二、受扶養親屬人數增加或減少。