[Taxation] Special Deduction of Income from Salaries/Wages

For taxpayer, spouse and dependents who have salaries or wages income, the special deduction of income from salaries or wages for each person shall be NT$100,000 while filing 2008 Individual Income Tax Return. However, in case the salary of the whole year was less than NT$100,000, such special deduction must not be higher than salary of the whole year.