Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 35
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.
中文原文 加值型及非加值型營業稅法施行細則第35條
營業人之商品、原物料、在製品、半製品及製成品有盤損或災害損失情事，經報請主管稽徵機關核准有案者，准予認定。