[Taxation] On Jointly Filing for Individual Income Tax Return

According to Article 15 of Income Tax Act, income of an alien's spouse shall be filed jointly with that of the alien. However, the tax due on the spouse's salary may be chosen to be calculated separately. Such tax due should be filed jointly with the alien's. In the case of spouses living in different areas, either the husband or the wife may file the income tax return at the Foreign Affairs Office of the National Tax Administration in the district where he or she lives. For any non-resident of Taiwan having income from Taiwan and whose spouse is resident of Taiwan, the non-resident may choose to file income tax return jointly with the spouse or file his or her own income at the tax rate of non-residents. If the non-resident chooses to file his or her own income separately, his or her income should not be incorporated in the consolidated income of the resident spouse. Also, the tax withheld and the tax due which the non-resident taxpayer paid cannot be credited to the tax of the spouse who is a resident of Taiwan and the related exemption and deduction cannot be claimed when calculating the resident spouse's tax due.