Income Tax Act Article 91
All warehouses or godowns accepting goods for storage shall report on a prescribed form the name and address of the client, the description, kind, quantity and assessed value of the goods stored, the amount charged for storage and the dates of receipt and delivery of the goods, and submit the form to the competent tax authority within three days from the date of receipt of goods.The tax authority may dispatch personnel for regular inspection of warehouses and godowns, accounting books and records.
中文原文 所得稅法第91條
各倉庫應將堆存貨物之客戶名稱、地址、貨物名稱、種類、數量、估價倉租及入倉出倉日期等，於貨物入倉之日起，三日內依規定格式報告該管稽徵機關。
稽徵機關得經常派員稽查倉庫，並記錄其全部進貨及出貨，並審查倉庫之帳簿及記錄。
稽徵機關得經常派員稽查倉庫，並記錄其全部進貨及出貨，並審查倉庫之帳簿及記錄。