Deduction of Spouse or Dependent

Where the spouse of a taxpayer and/or a dependent whose support deduction may be made in accordance with Article 17 of this Act has any incomes as provided in the preceding Article, the taxpayer shall include such income in his income return for taxation. After the taxpayer has been identified, a change may be made within six months from the time limit prescribed for filling income tax returns for the taxable year.

The amount of tax leviable on the salary income of a taxpayer or his (her) spouse may be computed separately and then declared and paid consolidatedly by the taxpayer. In computing the amount of such tax, only the tax exempt amount and the special deduction of income from salary and wage as specified in Article 17 may be made from the salary/wage income computed separately; whereas all other exemption and deductions applicable to the person whose salary income is computed separately shall be declared in the tax return of the taxpayer. The taxpayer may not make a duplicate claim for exemption or special deduction for the salary/wage income of the person whose salary income is computed separately when computing the amount of income tax payable by himself (herself).