Certificates for commodity tax include the following kinds and will be produced and dispensed by the competent tax authority and Customs:
(1)Tax payment certificate:A certificate for goods under the Act with commodity tax paid.
(2)Tax exemption certificate: A certificate for goods that are exempted from commodity tax.
(3)Provisional transport certificate: A certificate for the interim movement of untaxed, on-account or tax-exempt goods.

A manufacturer that is permitted to file its latest business income tax return in blue form or files its tax return through an accountant, and uses serially numbered shipping (delivery) sheets that document the name of the recipient, and the names, specifications, and quantity of products, may apply to the competent tax authority to substitute the tax payment certificate with the shipping (delivery) document, subject to the approval of the Ministry of Finance.
The tax payment certificate and tax exemption certificate for imported taxable goods may be substituted with an Import and Commodity Tax Payment (Exemption) Certificate issued by the Customs, subject to the approval of the Ministry of Finance.

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If a manufacturer that has been approved to use a shipping (delivery) document in lieu of a tax payment certificate pursuant to the first paragraph of Article 22 herein loses its qualification or owes taxes, the competent tax authority may ask the Ministry of Finance to revoke its privilege of using other documents in lieu of tax payment certificates, and notify the manufacturer of the same.
A manufacturer that has had the privilege of using other documents in lieu of the tax payment certificate revoked by the Ministry of Finance as described in the preceding paragraph may re-apply for such privilege according to the provisions in the first paragraph of Article 22 herein after paying off the taxes owed.

A manufacturer may submit the following documents to apply to the competent tax authority for approval to use digital computing machines for issuing special tax payment (exemption) certificates:
(1)A specimen showing the format of the special tax payment (exemption) certificate.
(2)Implementation plan and operating flow.
(3)Internal security audit measures.
In case a manufacturer that has been approved to issue special tax payment (exemption) certificates with digital computing machines owes taxes, the competent tax authority may suspend such privilege and notify the manufacturer of the same. However, the competent tax authority should restore the said manufacturer’s privilege after the manufacturer has paid the taxes owed.
The special tax payment (exemption) certificates produced by a manufacturer should be numbered and printed by way of layout imposition, and affixed with the manufacturer’s chop and the approval document number given by the competent tax authority. The manufacturer shall report to the competent tax authority the quantity and serial numbers of certificates printed each time. In case of blackout or machine breakdown, the manufacturer should issue the tax payment (exemption) certificates manually according to the established rules and note the same in the certificate management statement.

When a manufacturer applies for and receives certificates, it shall fill out a receipt according to the established format, take count on the spot, and store and use those certificates with care.
A manufacturer shall produce monthly statements of the use status of various certificates and submit it together with the second copy of the used certificates to the competent tax authority before the fifteenth (15th) of the following month.

Tax payment certificates and tax exemption certificates may not be erased or altered. Certificates with wrong entries shall be stamped “Void” on each copy without being torn off. A certificate with wrong entries that have been torn off may not be cancelled until it has been examined by the competent tax authority.