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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 35
Content:
Inventory losses or casualty losses on goods, raw materials and supplies, work-in-process, semi-finished products and finished goods shall be allowed if such losses have been reported to and approved by the competent tax authority.
 Update:2018-04-25

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