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Taxation
If a Foreigner has only the Certificate of Diagnosis from Foreign Physician, May He/She Claim the Special Deduction for Disability ?

Miss Tzeng asked a question in a coming call “my dependent is a foreigner with disabilities and I have the certificate of diagnosis from foreign physician. May she claim the Special Deduction for Disability?

National Taxation Bureau of Kaohsiung, Ministry of Finance (NTBK) expressed that, according to the Letter of Order from Ministry of Finance Tai Shui Zi No.10404638970, when claiming the Special Deduction for Disability, it is necessary to obtain the Disability Manual or certificate of disability issued from the competent authority of social policy. Taxpayer who only has a certificate except the above documents such as the certificate of diagnosis issued from physician is not qualified to claimed the Special Deduction for Disability.

However, if the Disability Manual or certificate of disability which based on the same facts as the certificate of diagnosis is obtained after filling period , unless there is other evidence proving that the fact of disability occurs after the fiscal year, the paid tax may be refund according to Article 28 of the Tax Collection Act.

Therefore, if Miss Tzeng wishes to claim the Special Deduction for Disability , she still has to attach the Disability Manual or certificate of disability issued from the competent authority of social policy according to the tax regulations. In this part, it is regulated to protect the right of people with disability in our nation. If foreigner fails to provide the Disability Manual or certificate of disability, the Special Deduction for Disability shall not be claimed. 024

ContactMs.Tzeng, Head, Service Division Tel: 07-7256600 ext. 7020

Issuing Unit:National Taxation Bureau of Kaohsiung
Publish date:2017-02-21
View Date:2017-02-21
Update Date:2017-02-21
Rate:210
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