To claim exemption for the spouse or the dependent who does not join the taxpayer in the ROC, the household materials or the official certificates of the dependent should be submitted.

• 配偶或受扶养亲属，应检附户籍资料或受扶养者居住地政府机关核发之亲属关系证明书、及该受扶养亲属确实生存并受纳税义务人扶养之证明，以凭认定。