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A taxpayer has enquired about how to calculate capital gains or losses when selling shares for which no proof of acquisition is available. The DGT explains that the calculation is based on the difference between the acquisition value and the transfer value, and that the absence of specific documents can be rectified using other means of evidence.
This ruling provides legal certainty for taxpayers who have lost or misplaced original purchase documentation, allowing them to use alternative evidence to substantiate tax calculations.
The tax team reviews your specific situation.
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