Regulations for Exemption of Commodity Tax on Goods for Military Use Article 11
If any military status tax-exempt goods supplied to the contractor for processing or use are leftover and not returned to the military, the contractor shall pay commodity tax on the leftover goods to the local tax authority; if the contractor uses the leftover goods for other purposes before paying tax, such an act shall be treated the same as tax evasion.
中文原文 軍用貨品貨物稅免稅辦法第11條
軍用免稅貨品供應廠商加工或使用，遇有剩餘不繳還軍方者，應向所在地稽徵機關辦理補稅手續，未補繳稅款先行移用者，應按漏稅論處。