Taiwan's Ministry of Finance has issued a notice to clarify the potential for a tax refund for individuals claiming the tax credit for dividend income. The tax credit is equal to 8.5% of the dividend income amount, up to a maximum credit limit of TWD 80,000 per filing household. Even in cases where an individual's annual income does not exceed the tax threshold (i.e., the total of all applicable deductions and exemptions), they may still receive a refund for their dividend tax credit, provid…