When a manufacturer files a monthly tax return for taxable goods released from the factory by submitting a Tax Calculation Report, the following documents shall be attached:
(1)Copy of payment receipt
(2)Taxable Value Computation Form
(3)Monthly production/sales statement
(4)Monthly statement of use of certificates
Monthly statement of use of tax-exempt raw materials
Other documents as prescribed by the Ministry of Finance

Manufacturers may request tax payment certificates, tax exemption certificates, and provisional transport certificates to be used in the following month from the competent tax authority in advance, and the quantity received thereof shall be limited to the quantity used in the previous month. If the certificates received are insufficient, the manufacturer may apply to the competent tax authority for more with explanation provided.
Manufacturers should keep careful custody of the certificates they receive. If any certificate is unaccounted for, it must immediately be reported to the tax authority, with information on the type of certificate missing, its letter track and number provided.

Manufacturers shall not loan or sell the commodity tax certificates they receive from the competent tax authority. Unused certificates for the month may be rolled over for use in the next month, but the quantity rolled over will be deducted from the estimated usage for the following month.

(deleted).

For taxable goods or directly exported, tax-exempt commodities released from a factory, the manufacturer shall fill out tax payment certificates or tax exemption certificates by batches. Other tax-exempt or on-account ex-factory goods shall be handled by the following provisions:
(1)For tax-exempt military goods or other tax-exempt goods, a tax exemption certificate shall be filled out according to the approval document issued by the competent tax authority. If the competent tax authority approved tax-exempt beverages, a tax exemption certificate is not required.
(2)For taxable materials used in the processing of export goods that are recorded on account, a tax payment certificate for charge account shall be filled out according to the approval document issued by the competent tax authority.
(3)For materials to be supplied to another manufacturer for the production of another kind of taxable goods, a tax exemption certificate shall be filled out according to the Tax Exemption Application for Purchased Materials approved by the competent tax authority.
The first copy of the aforesaid tax payment certificate or tax exemption certificate shall be stamped with a chop bearing the manufacturer’s name and release date on the back and accompany the ex-factory commodity; the second copy will be submitted to the competent tax authority on a monthly basis; and the third copy will be kept by the manufacturer.
The manufacturer will prepare its own chop as mentioned in the preceding paragraph, and submit a specimen of the chop to the competent tax authority before starting to use the chop.

The quantity of taxable goods released from the factory each day shall be recorded in detail by batch according to the type of commodity and the established format, and totaled cumulatively for future inspection.

If the manufacturer has a processing department, the commodity tax of taxable goods transferred from the manufacturing department to the processing department shall be paid once a month, while the payment period and formalities are the same as those for ex-factory goods.

If a consignor registers with the tax authority as a payer of commodity tax as provided for in the second paragraph of Article 2 of the Act, the manufacturer should fill out a provisional transport certificate when delivering the taxable goods to the consignor. The consignor should record the receipt, sales and inventory of taxable goods, and file a commodity tax return for such goods together with ex-factory goods manufactured by itself in the month.

For imported taxable goods, Customs shall compute taxable value according to Article 18 of the Act and collect the commodity tax at the same time customs duty is collected.
If the aforesaid imported goods are exempted from customs duty, the amount of customs duty exempted shall still be included in the computation of taxable value.
The taxpayer for imported goods may apply to the competent Customs, prior to importing goods, to verify in advance whether the goods scheduled for importation are subject to tax.

The taxpayer for imported taxable goods shall declare and pay commodity tax to the Customs at the time of importation and request a tax payment certificate from the Customs after paying the tax.
For taxable goods contained in personally accompanied and unaccompanied luggage or cargo brought in by inward passengers into the country, parcels containing taxable goods imported by post, or personal effects carried in by ROC representatives abroad, the levy and exemption of commodity tax shall accord to the same provisions applied to the levy and exemption of customs duty.

For imported taxable goods that have been approved to be recorded on account or imported materials with commodity tax exempted, the Customs should issue a tax payment certificate on charge account or tax exemption certificate; with regard to the tax recorded on account as paid, the taxpayer shall apply to the Customs for offset and case closing pursuant to the provisions of the Measures for Offset and Refund of Material Tax for Export Goods.
If the aforesaid goods need to be transported to another factory for processing, the taxpayer should apply to the competent tax authority for the issue of a provisional transport certificate.

For imported taxable goods that are exempted from commodity tax under special case status, the Customs will issue a tax exemption certificate.

The Customs should submit a monthly statement on commodity taxes collected to the Customs Administration, Ministry of Finance and the competent tax authority where the Customs house is located.
The collection of commodity tax in association of bonded factories under the administration of the Customs shall be handled by the Customs. For taxable goods manufactured by bonded factories and exported, a tax exemption certificate is not required.

Manufacturers shall set up and maintain books, documents, and accounting records in accordance with the procedures for accounting and bookkeeping by profit-seeking enterprises set forth by the tax authority.

Manufacturers should set up the following auxiliary books:
(1)Raw material ledger: recorded according to invoices inward and manufacturing department’s material withdrawal and return records. All major materials should go through in-warehouse procedures.
(2)Finished product ledger: recorded by product type according to the manufacturing department’s work shift report, in-warehouse, ex-factory or transfer to processing notices.
(3)Warehouse register: A register should be set up for each warehouse to document the receipt and dispensing of materials, semi-finished products and finished products.
(4)Tax exemption register: To record ex-factory goods that are exempted from commodity tax as provided by .
(5)Processing/export register: To keep a record of taxable materials used in processing for export and offsets.
(6)Return and re-processing register: To document the quantity of replacement, make-up, or loss based on the records of return/re-processing and relevant warehouse and processing records.
(7)Tax-exempt material register: To record the receipt, withdrawal, and consumption of tax-exempt materials for processing of taxable goods into another kind of taxable goods (including tax-exempt materials for own manufacturing or processing, or for processing by another factory).
(8)Register for the receipt of various commodity tax certificates: To record daily the quantity of certificates received and used.
If a manufacturer has already set up books having the same nature and functions as those described in the preceding paragraph, it may submit a reference table for such books to the competent tax authority for it to decide whether to allow the continual use of those books or adjust the list of required account books for the manufacturer.
Small-scale manufacturers having difficulty in setting up the required books as specified in Items (1) ~ (5) in the first paragraph hereof may apply to the competent tax authority for permission to replace them with production/sale journals maintained according to the required format, or a body/trailer register in the case of an automobile body or trailer manufacturer.

If a manufacturer needs to move its untaxed goods to a warehouse outside the premises of its factory, it may apply to the competent tax authority where the designated warehouse is located for permission to set up an untaxed warehouse. After the said tax authority approves of the registration of an untaxed warehouse, it shall notify the tax authority where the manufacturer is located.
Each time a manufacturer relocates its untaxed goods, it shall fill out a provisional transport certificate in triplicate; the first copy shall accompany the untaxed goods; the second copy should be signed for receipt by the receiving warehouse on the back and submitted to the competent tax authority where the manufacturer is located on a monthly basis; and the third copy will be kept by the manufacturer itself.
When the aforesaid untaxed goods are released from the warehouse, the manufacturer shall file a tax return and pay tax as required.

If a manufacturer has set up an untaxed warehouse pursuant to the foregoing article, it shall file a monthly report on the movement of untaxed goods and submit it together with the monthly production/sales statement to the competent tax authority before the fifteenth (15th) of the following month. A report on the state of untaxed goods in and out of the warehouse shall also be submitted to the tax authority where the untaxed warehouse is located.

If a manufacturer has its packing and production departments set up in two different locations so that the transport of untaxed goods between the departments is necessary, it shall fill out a provisional transport certificate each time the untaxed goods are moved.
The aforesaid packing department shall be registered with the competent tax authority in accordance with the first paragraph of Article 62 herein.

Tax authorities should conduct inspections in their respective jurisdictions to enforce tax collection and prevent tax evasion or under-reporting.

The inspection of commodity tax at ports and harbors with customs offices set up should be conducted jointly by personnel from the customs office and the local tax authority.

When discovering cases of violation, the inspection personnel should make a record on the spot by filling out a Violation Case Report, which states in detail the name and address of the commodity holder, the name and address of its responsible person, the names, specification and quantities of the goods, their purchase price, the origin of the goods, and the details of the violation, and ask the commodity holder or an on-site staff member to view and sign the report. The competent tax authority will handle the case according to the law.

If taxable imported goods are found to be involved in the act of customs duty and commodity tax evasion, a related report prepared according to the foregoing article will be forwarded to the Customs, which will process the case according to the Customs Act and the Act Governing Customs Smuggling Prevention; with regard to the evasion of commodity tax, the Customs will impose taxes and penalties pursuant to the relevant provisions of the Act.

If untaxed goods with owner unknown are not claimed by anybody within six months after the tax authority where the goods are seized has made a public announcement, the goods will be put to auction and the proceeds derived thereof will be turned over to the treasury. Goods that cannot be auctioned or do not have a buyer will be disposed of by the competent tax authority.