Article 14 In the case where a taxpayer, as well as his or her spouse and/or dependents who shall file a joint consolidated income tax return in accordance with the Income Tax Act, has an amount of income or deduction which is covered within the provision
Article 14 In the case where a taxpayer, as well as his or her spouse and/or dependents who shall file a joint consolidated income tax return in accordance with the Income Tax Act, has an amount of income or deduction which is covered within the provision
第十四条(个人与配偶及其受扶养亲属应一并计入基本所得额)个人与其依所得税法规定应合并申报综合所得税之配偶及受扶养亲属，有第十二条第一项各款金额者，应一并计入基本所得额。