◎ Profit-seeking enterprise fixed assets less than durable period, the amount of scrap in NT $ 10 million or less may adopt a written review.
Council said that in order to simplify the profit-seeking enterprise disposal of fixed assets survey procedures, improve service quality, the Ministry of Finance has amended the "Ministry of Finance in writing the regional IRS audit report prepared by profit-seeking enterprise disaster losses and the goods or disposal of fixed assets case work points" about monetization career durable fixed assets less than the number of years to apply for retirement, such as scrapping the amount of 100 million or less, the tax authorities have adopted a written review.
Council noted that the profit-seeking enterprise fixed assets less than the number of years to apply durable scrapped Failing Income Tax Law Article 57, paragraph 2, and profit-seeking enterprise income tax Check out the guidelines of Article 95, paragraph 10 proposes indeed documents, such as scrapping of machinery and other equipment retirement of fixed assets amount of 100 million or less, the value judgments no field surveys, or need, may, based on before and after the process destroys attach photos (to be dated) shall be written examination, and then sent free on-site investigation, due to profit-seeking enterprise with no need to survey, more effective use of human and saving storage space.
A special appeal to the Council, adopted a written review case above, if there is no real false case, in addition to the profit-seeking enterprise subsequent disaster losses for three consecutive years or commodity raw materials, fixed assets and equipment scrapped reported record member, shall be outside the field surveys, which, when annual profit-seeking enterprise income tax settlement declaration cases, the tax authorities may check binding travel cards, please do not declare the industry honest luck.
