Taxpayers should have between parents and other relatives of the family relationship, and the dependents of the statutory obligations and may only presentation dependents.
[Source: Legal Affairs Division Two Wuke Chang]
Tax Administration of Southern Taiwan Province, Ministry of Finance, said: Xianei taxpayer Mr. A, comprehensive income 96 annual balance sheet reporting, presentation of the daughter of his brother's two dependents who, by the council to check drains niece two people of the year, although worked with Mr. A household located within the same household membership in the creek grandfather, but the same as the relationship between the family members are not mutually negative duty, and drains 2 industry in the year July 16 to move into the father households, Mr . A person with no drains two cohabiting parents and family relationships of a permanent living together for the purpose, is not recognized drains two quasi allowance.
Mr. A refused to accept the proposition niece two people were reading relationship, and back to the household Tainan, the council finds that there is no common life, and to be removed, and the niece of two human parents to have interest and housing property, it should be perform this duty, if two people household drains back to the same household with Mr. A set membership, drains if parents do not fulfill their obligations to declare their dependents are not repeated, citing funding for controversy. After review of the case has not been changed, appeal filed by the Ministry of Finance decided to dismiss the appeal.
Ministry of Finance decided to skip to appeal, the Income Tax Act relating to personal income tax "allowance" provisions of the purpose of the tax concessions to make the taxpayer for a particular family or families do their statutory duty, the second check "Parents family inter-pursuant to paragraph 4 of Article 1114 Civil Code, although the negative obligation dependents, and between families with each other, unless the burden between husband and wife should be in accordance with regulations on the handling of family living expenses, but if not the same paragraph 1 to paragraph 3 kinship listed, since live support obligations. "27 years on the Supreme Court Zi No. 1412 reference case can be funded. The pieces of Mr. A and presentation niece two people although the same set of membership in the parent households headed households Mr. A's, but only the same as the family relationship, not a negative mutual support obligations, and the drains of the parents who have more than two pen housing and land, and there is interest in that year, the implementation of the business, property transactions, such as profit and other income, according to objective criteria that can not afford their children's difficult dependents, according to civil law, drains parents should give priority to fulfill this duty, the vertical as Mr. A term life of the subsidy has to be true, but such giving or charity, is present in the affection between the two sides of the elders and the younger born, not in the original law to require dependents under the aid, is be dismissed.
