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.