Employees may apply for the spousal special deduction if they meet of the following conditions:

□ Your own 2018 estimate salary earning is on or below \ 12,200,000 AND

□ Your spouse 2018 estimate salary earning is on or below \ 2,016,000

 Please refer a separate guidance document “【Attention! 2018 (H30)/2019(H31) Declaration Form for Tax Exemption】” for details.