When a manufacturer files a monthly tax return for taxable tobacco or alcohol products released from the factory by submitting a Tax Calculation Statement, the following documents shall be attached:
(1) Copy of tax payment receipt;
(2) Monthly production/sales statement, and tax-exempt tobacco or alcohol ex-factory statement
(3) Monthly statement of tax-exempt raw materials usage status
(4) Monthly statement of factory delivery sheets usage status
(5) Monthly statement of in and out of an untaxed warehouse
(6) Other documents as prescribed by the Ministry of Finance
Tobacco manufacturers shall pay the Tobacco Health and Welfare Surcharge when filing the tobacco tax return.

Manufacturers shall produce a factory delivery sheet, which itemizes the quantity of taxed, tax-exempt, and untaxed tobacco or alcohol products shipped before the goods are released from the factory.
In case of tax-exempt tobacco and alcohol products as prescribed in the aforesaid paragraph, the product names and quantities on the factory delivery sheet shall be recorded according to the following documents, except for tax-exempt directly exported goods:
(1) For tax-exempt materials to be supplied to another manufacturer for the production of tobacco or alcohol products: the Application for Tax Exemption of Materials which is approved by the competent tax authority.
(2) For tobacco or alcohol products to be put on exhibition and returned to the same factory afterwards: the approval document which is issued by the competent tax authority.

If the manufacturer has a processing department, the tobacco or alcohol tax and health and welfare surcharge payable on taxable goods transferred from the manufacturing department to the processing department shall be paid once a month, while the payment period and procedures shall be the same as those for ex-factory goods.

If a consignor has registered as the taxpayer of tobacco or alcohol tax as provided in the second paragraph, Article 4 of the Act, the manufacturer shall fill out a factory delivery sheet when delivering the goods to the consignor. The consignor should record the receipt, sales and inventory of tobacco or alcohol products, and file a monthly return to pay tobacco or alcohol tax and health and welfare surcharge for such goods together with ex-factory tobacco or alcohol products manufactured for itself in the month.

Manufacturers should use uniform invoices and state the name and specifications of their tobacco or alcohol products on the uniform invoice when issuing.
If a manufacturer also sells goods other than tobacco and alcohol products, the uniform invoices issued thereof should be separated from those of tobacco and alcohol products, unless a manufacturer uses issues electronic uniform invoices.

The taxpayer for imported taxable tobacco and alcohol products shall declare and pay tobacco or alcohol tax as well as the health and welfare surcharge to the Customs at the time of importation.

The Customs should submit a monthly statement on tobacco and alcohol taxes and health and welfare surcharges collected to the competent tax authority where the customs house is located.

Manufacturers shall set up and maintain books, documents, and accounting records in accordance with the regulations for tax authorities to administer accounting and bookkeeping records of profit-seeking enterprises, as well as the following books and records:
(1) Raw material ledgers: recorded according to purchase invoices of each material and manufacturing department’s material withdrawal and return records.
(2) Finished product ledgers: recorded by product type according to the manufacturing department’s work shift report, in-warehouse, ex-factory or transfer to processing notices.
(3) Warehouse registers: a register should be set up for each warehouse to document the receipt and distribution of materials, semi-finished products and finished products.
(4) Tax-exempt export registers: to record details of tax-exempt export goods that are released from the factory, including product names, specifications, quantities, ex-factory date, factory delivery sheet No., and cancellation status.
(5) Return, repackaging and reprocessing registers: to document the quantity of replacement, addition, or loss based on the records of return, repackaging and reprocessing and relevant warehouse and processing records.
(6) Tax-exempt material registers: to record the receipt, withdrawal, and consumption of tax-exempt materials for processing into another kind of tobacco or alcohol product (including tax-exempt materials for own manufacturing or processing, or for processing by another factory).
(7) Package and container usage registers: to record the purchase, use, and stock balance of various packing materials and containers for tobacco or alcohol products.
(8) Factory delivery sheets: delivery sheets are assigned a letter track and serial number, which document the ex-factory date, recipient, product names, specifications, and quantities, and are classified by taxed, tax-exempt, and untaxed shipment.
If a manufacturer has already set up books having the same nature and functions as those described in the preceding paragraph, it may submit a reference table for such books to the competent tax authority for approval of the continual use of the original books, or addition to and removal from original books.
Small-scale manufacturers faced with difficulty in setting up the required books as specified in Items (1) ~ (5) in the first paragraph hereof may apply to the competent tax authority for approval to replace them with the standard production/sales journal.

If a manufacturer needs to move its untaxed tobacco or alcohol products to a warehouse outside the premises of its factory, it may apply to the competent tax authority where the designated warehouse is located for permission to set up an untaxed warehouse. After the said tax authority approves of the registration of an untaxed warehouse, it shall notify the competent tax authority where the manufacturer is located.
Each time a manufacturer relocates its untaxed goods, it shall fill out a factory delivery sheet; when the aforesaid untaxed goods are released from the warehouse, the manufacturer shall file a tax return and pay tax as well as surcharges as required.

If a manufacturer has an untaxed warehouse set up pursuant to the foregoing article, it shall file a monthly report on the movement of untaxed tobacco or alcohol products and submit it together with the monthly production/sales statement to the competent tax authority before the fifteenth (15th) of the following month. A report on the movement of untaxed tobacco or alcohol products in and out of the warehouse shall also be submitted to the competent tax authority where the untaxed warehouse is located.

If a manufacturer has its packing and production departments set up at different locations and the transport of untaxed tobacco or alcohol products between the two departments is necessary, it shall fill out a factory delivery sheet each time the untaxed goods are transported.
The packing described above refer to
The term “packing” depicted in the preceding paragraph shall mean the packing process without touching directly on tobacco or alcohol, and the manufacturer shall first apply to the competent tax authority where the aforesaid packing department is located for approval before establishing the packing department.

When discovering cases of violation, the inspection personnel should immediately make a record by filling out a Violation Case Report, which states in detail the name and address of the tobacco or alcohol holder, name and address of its responsible person, name, specification, quantity, alcohol content, date of manufacture, origin of tobacco and alcohol products, and facts of violation, and ask the holder or on-site staff to view and sign the report. The competent tax authority will handle the case in accordance with the Act.

If taxable imported tobacco or alcohol products are found to be involved in the evasion of customs duty, tobacco or alcohol tax, or health and welfare surcharge, a related report prepared according to the foregoing article as well as the seized tobacco or alcohol products will be forwarded to the Customs. The Customs will handle the evasion of customs duty according to the Customs Law and Statute Governing Customs Smuggling Prevention; with regard to the evasion of tobacco or alcohol tax as well as health and welfare surcharge, the Customs will impose tobacco and alcohol tax, penalty, and health and welfare surcharge pursuant to relevant provisions of the Act.