A manufacturer shall, prior to commencing production, fill out an Application for Manufacturer’s Registration of Tobacco and Alcohol Tax, 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, tobacco and alcohol manufacturer license No., uniform business No., and address of the manufacturer;
(2) Types of organization;
(3) Total amount of capital;
(4) Name, date of birth, national ID No., household registration address, and seal specimen of factory’s responsible person;
(5) Name, date of birth, national ID No., household registration address, and seal specimen of the responsible person of a company, the business registration , or the agricultural organization established according to the law;
(6) Name and address of warehouse for untaxed tobacco and alcohol outside the premises of factory; and
(7) Name and capacity of major machinery/equipment.

When applying for registration as described in the foregoing article, a manufacturer shall attach the following documents:
(1) Photocopy of tobacco/alcohol manufacturing permit license;
(2) two copies of concise floor plan of factory /warehouse;
(3) two copies of production and business operation plans of tobacco/alcohol manufacturing.

If a manufacturer applies to the competent tax authority for change of registration pursuant to paragraph 1 of Article 10 of the Act, it shall submit to the competent tax authority a new Manufacturer’s Registration Form with changed items noted thereon, and relevant support documents and photocopies.

If a manufacturer apply to the competent tax authority for cancellation of registration pursuant to paragraph 1 of Article 10 of the Act, the cancellation of registration shall be permitted only after the manufacturer has reported to the competent tax authority regarding the transfer, sales or storage of the production equipment and left-over stock of materials, has cleared the tobacco or alcohol tax and health and welfare surcharge and has settled all violations, if any.