Enforcement Rules of the Income Tax Act Article 10-1

Disasters of force majeure stated in Subparagraph 2-(2)-(iv), Paragraph 1 of Article 17 and Article 35 of the Act refer to earthquakes, storms, floods, droughts, frost, fire, debris flow, tsunamis, epidemics, plagues of insects, wars, nuclear emergency, gas explosions, or other unforeseeable and unavoidable disasters or events that cannot be resisted by human force.To receive deduction for losses in disasters of force majeure described in the preceding paragraph, the taxpayer shall prepare a checklist of losses and certification papers within 30 days after the disaster happens to report to the tax authority in charge which may then send its staff to conduct investigation.Where the taxpayer fails to report to the tax authority in charge within the period prescribed in the preceding paragraph to request that the aforesaid office conduct an investigation but is able to prove that his or her losses sustained in the disaster are true by providing sufficient documents, the tax authority in charge shall verify the losses by checking such documents.