Regulations Governing Tax Preferences for Quarantine Leave of Severe Pneumonia with Novel Pathogens Article 5
An authority (agency), enterprise, school, legal entity, or organization applying for the double deduction salaries of paragraph 1, Article 4 of the Act, shall fill in the stipulated forms at the time of filing an income tax return of the current year, a current final report on total business income, or a current final report on income earned from liquidation, and submit the salary document, the details of which are computed according to the preceding Article, and the following documents:1. For a disease prevention isolation leave due to home isolation, home quarantine, group isolation, or group quarantine:i. Disease prevention isolation leave form, leave record, or other certificates.ii. Home isolation, home quarantine, group isolation, group quarantine, or other related notices issued by the competent health authority of any level.2. For a disease prevention isolation leave due to taking care of family members incapable of handling daily living themselves subjected to quarantine or isolation:i. Disease prevention isolation leave form, leave record, or other certificates.ii. The family members’ isolation or quarantine notice in accordance with the second item of the preceding subparagraph.3. For a leave of absence due to response measures conducted in accordance with orders issued by the Commander of the Central Epidemics Command Center:i. Leave form, leave record, or other certificates.ii. The certified document in accordance with response measures conducted in accordance with orders issued by the Commander of the Central Epidemics Command Center.The stipulated forms under the preceding paragraph shall be regulated by the Ministry of Finance.If there is any omission in the information reported filed by an authority (agency), enterprise, school, legal entity, or organization in accordance with paragraph 1, the tax collection authority may issue notice to require a supplement or correction within a specified period of time. If such supplement or correction is not made within the specific time, the filing will not be accepted by the tax collection authority.
中文原文 嚴重特殊傳染性肺炎員工防疫隔離假薪資費用加倍減除辦法第5條
申請適用本條例第四條第一項規定之機關（構）、事業單位、學校、法人、團體，應於辦理當年度所得稅結算、決算或清算申報時，依規定格式填報，並檢附薪資金額證明、依前條規定計算之明細表及下列文件：
一、員工因居家隔離、居家檢疫、集中隔離或集中檢疫而請防疫隔離假者：
（一）員工請防疫隔離假之假單、請假紀錄或其他證明文件。
（二）各級衛生主管機關開立之居家隔離通知書、居家檢疫通知書、集中隔離證明、集中檢疫證明或其他證明文件。
二、員工為照顧生活不能自理之受隔離、檢疫家屬而請防疫隔離假者：
（一）員工請防疫隔離假之假單、請假紀錄或其他證明文件。
（二）受照顧者符合前款第二目規定之受隔離或檢疫證明文件。
三、員工依中央流行疫情指揮中心指揮官所為應變處置指示而得請假者：
（一）員工請假單、請假紀錄或其他證明文件。
（二）符合依中央流行疫情指揮中心指揮官所為應變處置指示而得請假之證明文件。
前項申報表格之格式，由財政部定之。
機關（構）、事業單位、學校、法人、團體依第一項規定填報之資料有疏漏，經稅捐稽徵機關通知補正，屆期未補正者，稅捐稽徵機關應不予受理。
一、員工因居家隔離、居家檢疫、集中隔離或集中檢疫而請防疫隔離假者：
（一）員工請防疫隔離假之假單、請假紀錄或其他證明文件。
（二）各級衛生主管機關開立之居家隔離通知書、居家檢疫通知書、集中隔離證明、集中檢疫證明或其他證明文件。
二、員工為照顧生活不能自理之受隔離、檢疫家屬而請防疫隔離假者：
（一）員工請防疫隔離假之假單、請假紀錄或其他證明文件。
（二）受照顧者符合前款第二目規定之受隔離或檢疫證明文件。
三、員工依中央流行疫情指揮中心指揮官所為應變處置指示而得請假者：
（一）員工請假單、請假紀錄或其他證明文件。
（二）符合依中央流行疫情指揮中心指揮官所為應變處置指示而得請假之證明文件。
前項申報表格之格式，由財政部定之。
機關（構）、事業單位、學校、法人、團體依第一項規定填報之資料有疏漏，經稅捐稽徵機關通知補正，屆期未補正者，稅捐稽徵機關應不予受理。