A manufacturer shall, prior to commencing production, fill out an Application for the Establishment and Registration of a Commodity Tax Paying Manufacturer according to the established format, and submit it together with the Manufacturer’s Registration Form and other required documents to the competent tax authority for review and approval.
The aforesaid Manufacturer’s Registration Form shall contain the following particulars:
(1)Name, uniform business No., and address of the manufacturer
(2)Organizational entity
(3)Capital of business
(4)Name, date of birth, Citizen’s ID No., household registration address, and job title and seal specimen of responsible person
(5)Name and address of warehouse for untaxed goods outside the premises of the factory
(6)Name and capacity of major machinery/equipment
Manufacturers shall register by unit of factory. If a company has more than one factory, it shall register them separately with the competent tax authority where each factory is located.

When applying for registration as described in the foregoing Article, a manufacturer shall attach the following documents:
(1)Photocopy of the documentary evidence of company registration certificate or business registration certificate.
(2)Photocopy of the documentary evidence of factory registration certificate. If factory registration is not required by law, the attachment is exempted.

If a manufacturer changes its registered items on the Manufacturer’s Registration Form, it shall, within fifteen (15) days after the occurrence of such an event, apply for change of registration by submitting a new Manufacturer’s Registration Form with changed items noted thereon together with relevant supporting documents and photocopies to the original registration agency. The application will be processed in the same way as a first-time application.

If a manufacturer ceases business, it shall apply to the competent tax authority for cancellation of registration within fifteen (15) days after the occurrence of such an event, and at the same time, report to the tax authority with regard to the transfer, sale or storage of the production equipment and left-over stock, and pay tax for commodities that have not yet been taxed. The cancellation of registration will be permitted only after the manufacturer has settled all violations, if any.

If a manufacturer has ceased production for over one year or moved to an unknown location, the competent tax authority may proceed to cancel its manufacturer’s registration. But if the said manufacturer is found to have untaxed stock, owe commodity tax, or have unsettled cases of violation, its manufacturer’s registration will only be cancelled after all such cases are settled.