"A taxpayer using uniform invoices" as referred to in Article 15 of the Act shall establish and retain the account books, accounting vouchers, and accounting records in accordance with “The Regulations Governing the Handling of the Account Books and Sales Vouchers of Profit-Seeking Enterprises by the Competent Tax Authorities.”

A manufacturer shall also establish the following auxiliary books:
1. Raw materials ledger: Records made according to purchase invoices and the vouchers of the manufacturing division for the requisition and return of materials; warehouse receipt procedures shall be carried out for all principal materials.
2. Finished goods ledger: Records by product category name, made according to the manufacturing division end-of-shift work completion reports and notifications of warehouse receipt, release from factory, or transfer for processing.
3. Warehouse register: A register established and maintained at each warehouse to record the receipt and release of materials, semi-finished goods, and finished goods.
4. Tax exemption register: A register that records the details of tax-exemptions under applicable laws and regulations on taxable specifically selected goods released from the factory.
5. Tax-exempt materials register: A register that records any tax-exempt material connected with processing a taxable specifically selected good into another taxable specifically selected good, and its factory receipt and requisition for use.
6. Re-sorting and refitting and reprocessing register: A register that records accurately and in detail any quantities exchanged, replenished, or lost, through re-sorting or refitting and reprocessing treatment, respectively, based on sales returns and warehouse and processing records and vouchers.
If a manufacturer has already established account books of the same nature and functions as those of each subparagraph of the preceding paragraph, it may file with the competent tax authority of the location of the factory for recordation to continue to use those books, or to make additions, deletions, or amendments to them at its discretion.
A small-scale manufacturer experiencing substantive difficulties in establishing the required auxiliary account books set out in the subparagraphs of paragraph 1 may apply to the competent tax authority of the location of the factory for approval to substitute for them the use of production and sale journals maintained in the required format.

Each time a manufacturer releases a specifically selected good from the factory, it shall keep an itemized record of the quantity by batch in sequential order of release, along with a running cumulative total, for audit purposes.

A taxpayer exempt from the collection of specifically selected goods and services tax pursuant to Article 6 of the Act shall retain the following documentation for audit by the competent tax authority:
1. For specifically selected goods used to manufacture other taxable specifically selected goods, the documentary proof of approval for tax exemption, issued by the competent tax authority of the location of the factory of the manufacturer that purchases the tax-exempt specifically selected goods.
2. For specifically selected goods for export sale, the documents of export declaration.
3. For specifically selected goods used for exhibition, the documentary evidence of approval for tax exemption upon release from the factory or importation, issued by the competent tax authority of the location of the factory of the manufacturer or the exhibition site.
4. For specifically selected goods exclusively used in education, research, or experiment, or exclusively for use in participation in international contests and training, the documentary evidence issued by the competent authority or the certificate of inspection and acceptance issued by a public or private school at any level, or the educational or research agency or institution.
5. For passenger vehicles used in research and development, public security, emergency medical services, or disaster relief, the documentary evidence issued by the competent authority.
6. For airplanes, helicopters, or ultra-light vehicles for non-personal use, the documentary evidence issued by the competent authority.

When any of the following circumstances applies to the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6 of the Act, tax shall be declared and paid pursuant to Article 16 of the Act:
1. The specifically selected good is processed in the factory into a non-taxable specifically selected good.
2. The manufacturer makes personal use of a specifically selected good that it manufactures for sale.
3. The specifically selected goods are in stock and the taxable amount has not yet been paid on them at a time when the manufacturer applies for cancellation of registration.

When specifically selected goods exported abroad are returned after export for any reason, the manufacturer shall first apply to the competent tax authority of the location of its factory for approval of tax exemption for the portion of the goods so returned, and shall additionally apply for tax-exempt re-importation, with the aforementioned documentary evidence, to the customs authority at the place of import, and shall declare and pay tax pursuant to Article 16 of the Act.

When a taxpayer uses specifically selected goods or specifically selected services in a trade for the goods, services, specifically selected goods, or specifically selected services of another person, the selling price shall be the higher of the prevailing market prices for the trading in or trading out of the goods or services.

The time limit referred to in Article 20 of the Act for a manufacturer to achieve compliance or take corrective action upon notification of the competent tax authority may not exceed 15 days counting from the day following the date on which the notice is served.

If, after its release from factory, a taxed specifically selected good of Article 2, paragraph 1, subparagraphs 2 to 6 of the Act is for any reason returned to the original factory, the manufacturer may on its own arrange the return shipment on the basis of the return shipping order and proceed as follows:
1. Re-sorting: When there is no change in the quality, appearance, shape, and selling price of the returned specifically selected good after re-sorting, it is exempt from the tax on re-release from the factory.
2. Refitting and reprocessing: The manufacturer, after applying in advance and receiving approval from the competent tax authority of the location of the factory, shall use the documentary evidence of payment of the tax to seek a tax refund or to offset the tax paid against relevant fees. When the refitting or reprocessing is completed, the manufacturer shall declare and pay the taxes due on the refitted or reprocessed good at the same time as for the taxable specifically selected goods released from the factory during the given month.

When any taxed specifically selected good of Article 2, paragraph 1, subparagraphs 2 to 6 of the Act is for any reason returned after being sold or used, the new good for which it is exchanged shall duly be subject to the specifically selected goods and services tax.