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Q:
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If the itemized evidence method is adopted when taxpayers in Taiwan declare the necessary losses and expenses of the income from leased houses, what kind of documents should be submitted for the insurance fee items? What are the requirements of confirming the items?
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A:
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The document that should be submitted as prove is the property insurance receipt (such as fire insurance), in which payment of the insurance fee should be completed during the rental period. If the actual rental period of that year is less than a year, it shall be calculated on proportion to the rental period.
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Q:
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If the itemized evidence method is adopted when taxpayers in Taiwan declare the necessary losses and expenses of the income from leased houses, what kind of documents should be submitted for the land value tax, house tax and surcharge items? What are the requirements of confirming the items?
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A:
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The documents that should be submitted to prove the land value tax, house tax and surcharge are the original or copy of the land value tax, house tax bill and must meet the following conditions:
It must be the tax that belongs to the rental year and has been paid in that year.
The period of the tax bill must match the rental period of the current year.
If the actual rental period of the year is less than one year, the calculation shall be based on the proportion of the rental period.
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Q:
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If the itemized evidence method is adopted when taxpayers in Taiwan declare the necessary losses and expenses of the income from leased houses, what kind of documents should be submitted for the interest generated from the loan of purchasing the house by financial institution items? What are the requirements of confirming the items?
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A:
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The documents that should be submitted as prove are as follows:
The interest bill or verification list by loan bank paid during the rental period, with the address of house clearly stated on it.
If the interest bill or verification list does not state the address, please attached the copies of loan contract and ownership certificate.
This item is only applicable to interest, the capital, overdue interest and liquidated damages shall not be included. If the actual rental period of the year is less than one year, the calculation shall be based on the proportion of the rental period.
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When would the employment income of Taiwan military personal and teachers resume tax levy?
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A:
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Tax levy has been resumed since 2012, for active military personal and teachers of kindergarten, public & private elementary school, public & private junior high school.
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How much is the special deduction for employment income of individual income tax?
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If the taxpayer, spouse or dependent relatives who has an employment income with lump-sum deduction, then the special deduction quota for each person each year is NT$200,000 in 2019. However, if the declared employment income does not exceed NT$200,000, then only the declared income can be deducted.
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FAQ
