Income Tax Act Article 57
If a fixed asset which has been completely depreciated is destroyed or becomes obsolete at the expiration of its useful years, the difference, if any, of the residual value previously estimated over the proceeds from the sale of scraps may be charged to loss for the current year. In case the proceeds from sale of scraps exceed the residual value previously estimated, the difference shall be charged to income of the current year.Where fixed assets are destroyed or become obsolete on account of specific reasons at any time before the end of their prescribed service life, their undepreciated value may, upon submission of reliable documentary evidence, be charged to loss for the proper fiscal year; however, proceeds from the sale of scraps, if any, shall be considered as income.
中文原文 所得稅法第57條
固定資產於使用期滿折舊足額後毀滅或廢棄時，其廢料售價收入不足預留之殘價者，不足之額得列為當年度之損失。
其超過預留之殘價者，超過之額應列為當年度之收益。
固定資產因特定事故，未達規定耐用年數，而毀滅或廢棄者，得提出確實證明文據，以其未折減餘額列為該年度之損失。
但有廢料之售價收入者，應將售價作為收益。
其超過預留之殘價者，超過之額應列為當年度之收益。
固定資產因特定事故，未達規定耐用年數，而毀滅或廢棄者，得提出確實證明文據，以其未折減餘額列為該年度之損失。
但有廢料之售價收入者，應將售價作為收益。