財政部民國110年3月29日台財稅字第11004543001號

核釋「所得稅法」第110條規定，納稅義務人一方單獨申報後死亡其配偶經人扶養因漏報所得而申請分開申報可補稅免罰

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 110 of \"Income Tax Act\", which stipulates that if a married taxpayer passed away after paying the tax on his/her behalf, his/her surviving spouse supported by the other who applies for separate declaration due to the involvement in evasion of taxable incomes may repay the tax to be exempt from penalty