How should newly married (divorced) couples declare comprehensive income tax?

It is the period for comprehensive income tax settlement and declaration. In order to help newly married or divorced couples understand the provisions of Article 15 of the Income Tax Act on joint declaration of husband and wife, so as to avoid the penalty of tax surcharge, the Ministry of Finance Kaohsiung National Taxation Bureau gives an example of the correct way to declare marriage or divorce in the year:

The bureau reminds that when filing taxes in (114), one is reporting the income of the previous (113) year. The relationship between husband and wife may still change over time. If the taxpayer gets married or divorced in 113, he or she may choose to file a joint or separate declaration with the spouse when filing the 113 comprehensive income tax settlement declaration in 114. If you choose to file a combined return, you should be especially careful because you cannot use your own credentials to check your spouse's income information through the online reporting system. You must use your spouse's credentials (authorization) to check separately to avoid underreporting your spouse's income and being penalized for tax evasion.

If the public has any questions, they can call the toll-free service number 0800-000-321 for inquiries, or go to the bureau’s website (https://www.ntbk.gov.tw) and use the National Taxation Bureau’s smart customer service “National Taxation Assistant” for online inquiries.

Provided by: Legal Affairs Group Violation Unit
Contact Person: Xu Yiyu, Section Chief Contact Number: (07) 7256600 ext. 7550
Written by: Chen Shujuan Contact number: (07) 7256600 ext. 7552