Taiwan's Ministry of Finance has issued a notice on the general conditions for declaring expenses or losses and business expenses or losses. --- Expenses or losses filed by profit-seeking enterprises should be related to business operations The expenses or losses filed by profit-seeking enterprises should be attached with legal certificates and be related to their operation of business or subsidiary business in order to be declared as expenses or losses of profit-seeking enterprises. The National Taxation Bureau of Kaohsiung, Ministry of Finance, stated that, according to Article 38 of the Income Tax Law and Article 62 of the Guidelines for...