Income Tax Act Article 27
Where documents of evidence with respect to purchases are not obtained or kept by a profit-seeking enterprise or are found to be incorrect upon verification, the tax authority may determine the purchase costs on the basis of the lowest prices in the current year at the locality concerned.Where documents of evidence with respect to sales are not issued to others or the counterfoils thereof are not kept by a profit-seeking enterprise, the tax authority may determine the selling prices on the basis of the highest price in the current year at the locality concerned.
中文原文 所得稅法第27條
營利事業之進貨，未取得進貨憑證或未將進貨憑證保存，或按址查對不確者，稽徵機關得按當年度當地該項貨品之最低價格，核定其進貨成本。
營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按當年度當地該項貨品之最高價格，核定其銷貨價格。
營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按當年度當地該項貨品之最高價格，核定其銷貨價格。