Articles 14 and 126 of the Income Tax Act were promulgated on July 24, 2019. From January 1, 2019, the means to calculate wage income has been based on a lump‐sum deduction of NT$200,000 or an itemized expense deduction (including vocational clothing expenses, upgrading training expenses, and vocational tool expenses). The taxpayer can choose the best option. In order to facilitate compliance by both taxpayers and the competent tax authority, “Regulations Governing Scope and Identification of Allowable Deductions of Necessary Expenses from Individual Salary and Wages” has been issued by Decree No. 10804641000 by the Ministry of Finance on November 8, 2019.