Income Tax Act Article 47
The cost of goods-in-transit is the cost standing at the time of commencement of transit, and the market value thereof is the market value prevailing at the place of destination.Evaluation of a by-product shall be in accordance with Article 44 of this Act where the cost thereof is verifiable and on the basis of the market value after the deduction of selling expenses where the cost thereof is not available.
中文原文 所得稅法第47條
運送品之估價，以運出時之成本為成本，以到達地之時價為時價，副產品之估價，有成本可資核計者，依本法第四十四條之規定辦理，無成本可資核計者，以自其時價中減除銷售費用後之價格為標準。