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Chapter

Title： Regulations for the Collection of Commodity Tax CH
Category： Ministry of Finance（財政部）
Chapter　1　General § 1
Chapter　2　Registration § 10
Section　1　Manufacturer’s Registration § 10
Section　2　Product Registration § 15
Chapter　3　Certification § 21
Chapter　4　Tax Unit and Package § 28
Section　1　Rubber Tire § 28
Section　2　Cement § 30
Section　3　Beverages § 32
Section　4　Flat Glass § 33
Section　5　Oil/Gas § 35
Section　6　Electric Appliances § 37
Section　7　Vehicles § 38
Chapter　5　Taxable Value § 39
Chapter　6　Tax Collection Procedures § 47
Section　1　Domestically Manufactured Goods § 47
Section　2　Imported Goods § 55
Section　3　Books and Documentary Evidence § 60
Section　4　Movement of Untaxed Goods § 62
Section　5　Inspection § 65
Chapter　7　Tax Exemption, Refund and Offset § 70
Section　1　Export Goods § 70
Section　2　Raw Materials Used for the Manufacture of Another Kind of Taxable Goods § 74
Section　3　Goods for the Purpose of Exhibition or Entertaining Troops § 80
Section　4　Returned, Damaged and Reprocessed/Refined Goods § 82
Section　5　Disposition of Physically Destroyed or Lost Goods § 87
Chapter　8　Supplemental Provisions § 89