Please note that, according to the newly changed Income Tax Law, effective from January 1, 2008, a new income tax assessment method called the "Minimum Earnings Deduction" will replace the old method of "Value Added Tax Refund". Accordingly, you are expected to please fill out and sign the attached form and give it to your department Secretary (she/he will then send the forms to the Personnel Office) by January 9, 2008.

FAMILY DECLARATION FORM AND EXPLANATIONS: (WORD / PDF)

Helpful Tips about the form
You are advised to carefully read the following instructions before you fill out the form.

• For the purposes of this form, "spouse" refers to the person who is legally married to the employee.
• For the purposes of this form, "child" refers to children younger than eighteen (younger than twenty-five if still a student) who reside with or are taken care of by the employee (including children that are adopted; paid substinance allowance for; or, orphaned grandchildren who reside with the employee).
• For those who generate income from more than one employer/institution, this form should be filed with the institution from where the employee receives the highest level of income.
• Spouses who receive any earnings other than monthly salary (such as retirement pension funds) should be indicated as "Not employed" or as "Does Not Earn Income".
• If both spouses are employed, children should be declared once by the employee who provides social security coverage for them.
• Personnel Office should be notified of all the status changes within a month after the change occurs. These include changes in marital status, birth, and death of a spouse or dependent.

Please note that as changes in family status cannot be retrospectively activated, in the case of late declarations the deductions will not be reflected in past earnings. As such, the employee bears all the responsibility of tax penalties that could be incurred due to erroneous or late declarations.