The selling price specified in Article 14 of the Act does not include the prices of tax-exempt goods and goods paid for in installments with a payment period of more than one year and sold by the manufacturer.

A manufacturer shall compute the taxable value of taxable goods released from the factory per month based on the selling price, and file the Taxable Value Computation Form filled out according to the established format with the competent tax authority before the fifteenth (15th) of the following month.
The manufacturer shall keep custody of the data used for computing the taxable value and related working papers for future reference.

(deleted).

For the same products produced by different factories under the same organization, the head office of the said organization may apply to the Ministry of Finance for permission to combine the selling prices of the same products from different factories in the computation of taxable value, where each factory will compute and pay the tax due respectively based on the ex-factory quantity.
If a manufacturer that has been approved to compute collective taxable value as described in the preceding paragraph applies to the Ministry of Finance for restoring separate computation of taxable value by factory due to actual need, the said manufacturer may not apply for computation of taxable value on a collective basis within one year.

Except for beverages sold without containers, the selling price of domestically produced beverages should have the cost of the container deducted as provided for in Paragraph 4 of Article 8 of the Act, and the said cost shall be calculated in accordance with Paragraph 3 of Article 44 of the Income Tax Act. A manufacturer that intends to calculate the cost of containers using a method other than those described above shall apply to the competent tax authority for approval.
If a manufacturer fails to calculate the cost of containers according to the preceding paragraph, the general standards approved by the Ministry of Finance shall apply.

If the price of a vehicle body or a major part of a special-style vehicle declared by the manufacturer is lower than the general price approved by the Ministry of Finance, the competent tax authority should examine the related cost and sales data before accepting the declared price. If the manufacturer fails to furnish relevant books or documents, or if the declared price is inconsistent with the data furnished, or is markedly low without due reason, the competent tax authority should determine the taxable value according to the general price approved by the Ministry of Finance.

Except the term "vehicles" as used in Paragraph 5 of Article 12 of the Act, in the case of a tax-exempt commodity that loses its tax-exempt status due to a transfer or a change in purpose of use, the taxpayer shall be reimposed for payment of taxes in accordance with Item 5 of Paragraph 1 of Article 2 of the Act. The supplementary tax payment should be calculated based on the vehicle taxable value at the time of removal from the manufacturer’s premises or its importation, calculated by the average method stipulated in Article 51 of the Income Tax Law for the undepreciated book value, and calculated according to the prescribed tax rate.
In the case of a tax-payment commodity that loses its original tax ratio status due to a change in purpose of use or a modification, the taxpayer shall pay the tax difference, the calculation method of the undepreciated book value, the provision of the preceding paragraph shall apply.
The aforesaid average depreciation method shall use one year as one computing the unit; where the service life is less than a year, it shall be computed by the ratio between the actual number of months used and whole year, if the service life is less than one month, it is counted as one month. For the depreciation amount, the following formula is used to calculate salvage value：
The salvage value=taxable value / (the years of durability prescribed in the Table of the Service Life of Fixed Assets+1)
If vehicles continue to be used after the end of the service life specified in the Table of Service Life of Fixed Assets, the taxpayer may estimate the remaining useful life and continue to depreciate it. The calculation method for the revalued salvage value when calculating depreciation is as follows:
The revalued salvage amount= salvage value/ (the estimated use years +1)
During the implementation period of this article as amended on 23 February 2023, the same shall be applicable to the case where the tax payable is not yet levied or pending final decision.

If the selling price or taxable price as declared by the manufacturer is calculated wrongly or corrected under the application of the manufacturer, the competent tax authority should find out the reasons and make correction accordingly.

Manufacturers should use uniform invoices and state the names and specifications of their taxable goods on the uniform invoice when issuing it.
If a manufacturer also sells non-taxable goods, the uniform invoices issued thereof should be separated from those of taxable goods, unless a manufacturer issues electronic uniform invoices.