Income Tax Act Article 66
A taxpayer shall keep an inventory stating therein the quantity, unit, unit price, total price and location of all his assets as well as whether the price indicates the cost, the current value or the appraised value.Where a taxpayer fails to produce reliable documentary evidence in support of the valuation of his assets, the competent tax authority may directly determine the value of such assets by way of appraisement.
中文原文 所得稅法第66條
納稅義務人應備置財產目錄，標明各種資產之數量、單位、單價、總價及所在地，並註明其為成本、時價或估定之價額。
納稅義務人對於各種資產之估價不能提出確實證明文據時，該管稽徵機關得逕行估定其價額。
納稅義務人對於各種資產之估價不能提出確實證明文據時，該管稽徵機關得逕行估定其價額。