Regulations Governing Undenatured Ethyl Alcohol Article 9
Ethyl alcohol producers, importers, and sellers without a pharmacy license or pharmaceutical business permit license shall fill out the Sources of Alcohol Purchased, Monthly Report of the Inventories of Ethyl Alcohol Purchased and Sold, and the Itemized Statement of Sales of Ethyl Alcohol of the previous month and file the same with the municipal or county/ city competent authority prior to the tenth day of each month for auditing.When selling five liters of ethyl alcohol or greater at a time, the seller shall obtain the documents evidencing the purpose of purchase from the purchaser and check the purchaser's ID prior to the sale and shall keep the documents evidencing the purpose of purchase for two years for auditing.The documents evidencing the purpose of purchase as referred to in the preceding paragraph shall mean the following documents:1.For selling, the documents shall refer to the certificates of selling registered at the municipal or county/ city competent authority of the location of the business place.2.For alcohol manufacturing, the documents shall refer to the permit license of alcohol manufacturing.3.For pharmaceutical manufacturing, the documents shall refer to the pharmaceuticals permit.4.For industries other than alcohol manufacturing and pharmaceutical manufacturing, the documents shall refer to the documents evidencing factory registration or documents evidencing the purpose of purchase issued by the competent authorities of relevant businesses.5.For medical treatment, the documents shall refer to the practicing license of the medical institutions.6.For sanitation and sterilization, the documents shall refer to the company or business registration documents or the documents issued by agencies, schools, or hospitals.7.For military, academic, and scientific research, the documents shall refer to those issued by each competent authority or the agency/ organization that utilized ethyl alcohol.With regard to those who purchase for sanitation and sterilization, if the purchaser purchases four hundred liters of ethyl alcohol or greater at one time or the same purchaser aggregately purchases four hundred liters of ethyl alcohol or greater within the same month, in addition to submitting the evidencing documents of purpose prescribed in Subparagraph 6, the purchaser shall also provided a utilization plan. Ethyl alcohol may only be purchased after the municipal or county/ city competent authority grants its approval.A purchaser shall use the purchased ethyl alcohol in accordance with the intended purpose.
中文原文 未變性酒精管理辦法第9條
酒精製造業者、進口業者及領有藥局執照或藥商許可執照以外之販賣業者，應於每月十日前將前一月酒精購買來源、酒精進銷存量月報表及酒精銷售明細表填送直轄市或縣（市）主管機關備供查核。
酒精之販賣一次銷售五公升以上時，應向購買人索取用途證明文件並核對身分證明文件，始得販售。
該用途證明文件並應留存二年備供查核。
前項所稱用途證明，指下列文件：
一、供銷售者，指營業所在地直轄市或縣（市）主管機關登記販賣業之證明文件。
二、供製酒者，指酒製造業許可執照。
三、供製藥者，指藥品許可證。
四、供製酒及製藥以外工業者，指工廠登記證明文件或相關業務主管機關證明用途文件。
五、供醫療者，指醫療院所之開業執照。
六、供清潔消毒用者，指公司、商業登記證明文件或機關、學校、醫院出具之證明文件。
七、供軍事、學術及科學研究者，指各該主管機關或使用機關（構）出具之證明文件。
前項供清潔消毒用者，其一次購買量達四百公升以上或同一購買人同月累計購買量達四百公升以上時，除應檢具第六款之用途證明外，另應檢具使用計畫書，經直轄市或縣（市）主管機關核准後始得購買。
購買人購入之酒精應依其用途使用。
酒精之販賣一次銷售五公升以上時，應向購買人索取用途證明文件並核對身分證明文件，始得販售。
該用途證明文件並應留存二年備供查核。
前項所稱用途證明，指下列文件：
一、供銷售者，指營業所在地直轄市或縣（市）主管機關登記販賣業之證明文件。
二、供製酒者，指酒製造業許可執照。
三、供製藥者，指藥品許可證。
四、供製酒及製藥以外工業者，指工廠登記證明文件或相關業務主管機關證明用途文件。
五、供醫療者，指醫療院所之開業執照。
六、供清潔消毒用者，指公司、商業登記證明文件或機關、學校、醫院出具之證明文件。
七、供軍事、學術及科學研究者，指各該主管機關或使用機關（構）出具之證明文件。
前項供清潔消毒用者，其一次購買量達四百公升以上或同一購買人同月累計購買量達四百公升以上時，除應檢具第六款之用途證明外，另應檢具使用計畫書，經直轄市或縣（市）主管機關核准後始得購買。
購買人購入之酒精應依其用途使用。