Prior to beginning manufacture of any of the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6, a manufacturer shall apply for registration as a manufacturer subject to the specifically selected goods and services tax with the competent tax authority of the place where the factory is located.
If there is any change in the particulars contained in the manufacturer's application for registration, or if the manufacturer is dissolved or ceases business operations, the manufacturer, within 15 days from the day after the occurrence of the fact, shall apply with the competent tax authority to alter or cancel the registration.
The manufacturer of the preceding paragraph shall apply for alteration or cancellation of registration only after payment of the taxes in full. This restriction shall not apply if an application to alter a registration is the result of a merger, capital increase, or a change in the type of business or the business address.
If a manufacturer has ceased manufacture for a full year or has moved to an unknown location, the competent tax authority may at its sole discretion cancel the manufacturer's registration. If there is found to be any pending case of delinquent tax or legal violation, cancellation shall take place only after the case has been cleared.

When a taxpayer using uniform invoices sells a specifically selected good or specifically selected service, the tax amount shall be stated in the notes section of the invoice.

A taxpayer using uniform invoices shall establish and retain account books, vouchers, and accounting records, sufficient for accurate calculation of the specifically selected goods and services tax, in accordance with regulations.

A taxpayer that sells a specifically selected good of Article 2, paragraph 1, subparagraph 1 shall calculate the tax payable on the sale within 30 days from the day following the day on which the sale contract was entered into, and shall on its own initiative fill out a payment form and pay the tax to the government treasury. The taxpayer shall declare with the competent tax authority the selling price and the tax amount by filling out a declaration form and attaching the payment receipt, contract, and other relevant documents.
A manufacturer shall calculate the tax payable on a given month's release from the factory of the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6 by the 15th day of the following month, and fill out a payment form and pay the tax to the government treasury. The manufacturer shall also fill out a declaration form and attach the payment receipt and other relevant documents and declare the selling price and the tax amount to the competent tax authority.
When any specifically selected good of Article 2, paragraph 1, subparagraphs 2 to 6 on which the tax has not been paid is auctioned or sold by a court or other institution, the winning bidder, purchaser, or assumer of the goods shall declare and pay the tax to the local competent tax authority before collecting the specifically selected good.
The taxpayer of Article 4, paragraph 2, subparagraph 4 shall declare and pay the tax to the competent tax authority within 30 days from the day following the day on which the tax-exempt specifically selected goods are transferred or the purpose of use is changed.
A business entity shall calculate the tax amount payable on its sales of specifically selected services in a given month by the 15th day of the following month, fill out a payment form, and pay the tax to the government treasury. The business entity shall also fill out a declaration form and attach the payment receipt and other relevant documents and declare the selling price and the tax amount to the competent tax authority.
The taxpayer shall declare the tax amount payable on imported specifically selected goods to Customs, and the tax shall be collected by Customs. The Customs Act and the Customs Anti-Smuggling Act apply mutatis mutandis to collection of the tax and procedures for administrative remedy.

A taxpayer that sells a specifically selected good of Article 2, paragraph 1, subparagraph 1 shall declare the selling price and tax amount payable to the competent tax authority at the location of the taxpayer’s headquarters or other fixed place of business or place of household registration. If the taxpayer has no headquarters or other fixed place of business or place of household registration within the territory of the Republic of China, the taxpayer shall declare the selling price and the tax amount to the competent tax authority of the place where the specifically selected goods are located.
A taxpayer selling specifically selected services shall declare the selling price and the tax amount payable to the respective competent tax authority at the place where the taxpayer's headquarters or other fixed place of business is located.

When a taxpayer fails to declare tax by the applicable deadline specified in Article 16, paragraph 1 or paragraphs 3 to 5, or when, without due cause, the declared selling price is lower than the prevailing market price, the competent tax authority may assess a selling price and a tax amount, based on the prevailing market price or data obtained through investigation, and collect the tax.
If any of the following circumstances occurs when a business entity sells the specifically selected goods or specifically selected services of Article 2, paragraph 1, subparagraph 1, the competent tax authority may assess a selling price and a tax amount, based on data obtained through investigation, and collect the tax:
1. Accounting books have not been established, or an entry has not been made in the accounting books within the prescribed deadline, and following notification to make the entry, has still not been made, or accounting vouchers have been lost, or an audit by the competent tax authority is refused, or false entries have been made in the accounting books.
2. When business operations have commenced without due registration pursuant to the Value-Added and Non-Value-Added Business Tax Act, or business operations have continued after application for cessation of business, and a selling price is not reported in accordance with regulations.
When a manufacturer fails to declare tax within the deadline prescribed by Article 16, paragraph 2, the competent tax authority shall issue a notification to the manufacturer requesting it to make payment and declare the tax within three days. If the manufacturer fails to do so within that deadline, the competent tax authority may assess a selling price and a tax amount, based on data obtained through investigation, and collect the tax.
When, without due cause, the declared selling price of the manufacturer under the preceding paragraph is lower than the prevailing market price, the competent tax authority may assess a selling price and a tax amount, based on the market price or data obtained through investigation, and collect the tax.

The competent tax authority shall issue a payment notice for the payment of any tax amounts assessed by it in accordance with this Act, and the taxpayer shall pay the tax to the government treasury within 15 days from the day following the day the payment notice is served.