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A taxpayer asks how to justify losses from preferred shares in two foreign bankrupt entities due to the absence of sales documents. The DGT responds that the existence of such losses can be proven by admissible legal evidence.
Question raised: Question of how to justify the losses.
The applicant may prove the existence of the losses through the means of evidence admitted under Law. The tax management and inspection bodies shall be responsible for assessing the evidence provided to determine whether it is sufficient to establish their existence and amount.
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