Manufacturers should apply to the collection authority in charge at the place of the factory premise for registration as a taxable commodity manufacturer and register the taxable commodities before starting production of the taxable commodities.

Should there be any changes to the registered items, or in the case of merger, transfer of ownership, dissolution or discontinuance, the manufacturer should apply to the collection authority in charge within fifteen days for amendment of the registration or cancellation of the registration and pay the commodity tax payable.

All tax-paid or tax-exempt commodities shall be issued with certificates by the tax collection authority in charge or customs offices except otherwise approved by the Ministry of Finance to use other substitutes.

The manufacturers should set up and keep account books, documents of evidence and accounting records for accurate calculation of commodity tax.

Manufacturers are required to pay the commodity tax to the government treasury and file with the collection authority in charge a tax calculation report in the format prescribed by the Ministry of Finance together with the tax payment receipt by the fifteenth of the next month for the goods removed from the factory in the month. If there is no commodity tax payable in one month, the manufacturer is still required to file with the collection authority in charge.
For imported taxable commodities, taxpayers should file with the custom offices, and the commodity tax shall be collected by the custom office together with the custom duties.
In the case of an auction or sale, by a court or other institution, of taxable commodities for which the tax has not been paid, the taxpayers shall declare and pay the tax to the local competent tax authority before collecting the goods.
The taxpayer 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 goods are transferred or the purpose of use is changed.

Any tax payable, surcharge for belated reporting and non-reporting as provided in this act shall be made known to the taxpayer by the collection authority in charge through a demand notice requiring payment to the government treasury by the taxpayer within fifteen days after receipt of the notice.

Where a manufacturer fails to file a report within the time limit prescribed in Article 23, the collection authority in charge shall request him to file the report and pay the commodity tax in three days. If the manufacturer still fails to file the commodity tax report during the three-day period, the collection authority in charge shall undertake investigation and assess the commodity tax payable. If the manufacturer fails to pay the assessed tax payable within the prescribed time limit, the collection authority in charge may prohibit the manufacturer to ship out the commodities until the payment is made.

In the case the tax collection authority in charge adjusts the taxable value in accordance with Article 17, he shall calculate and collect the tax payable for the different between the assessed and reported taxable values.

In the case a taxpayer is suspended of tax evasion, the collection authority in charge shall apply to the justice agency stating the fact for issuing a search order to search for accounting books, documents and evidential objects under the supervision of police officers or autonomy personnel. The accounting books, documents and evidential objects as obtained during the search process shall be carried back by personnel involved in the search to the collection authority in charge office to be handled according to regulations.
The justice agency shall issue the search order upon receipt of the application of the collection authority in charge as long as the application is considered reasonable. The collection authority in charge shall carry out the search in ten days from issuance of the search order and then return the search order to justice agency.