2010-04-27 14:47:39

If an expatriate's spouses is a citizen of the Republic of China and the expatriate is a tax resident, the couple should file annual income tax returns jointly.  However, the couple may also chooose who is dependent, the expatriate or spouse.  Aliens in the case of non-resident individuals can also choose in accordance with Article 15 of the Income Tax Act, file annual income tax jointly or pursuant to Article 73 of the same Act adopting withholding tax levied on income.  As for their choice in accordance with the provisions of article 73, the spouse shall not consolidate the expatriate's Taiwan income for annual income tax declaration, and the withholding tax shall not be tax deductible, and no exemption and deduction are allowed.