Regulations for Exemption of Commodity Tax on Goods for Military Use Article 9
When a manufacturer delivers tax-exempt goods for military use, it should obtain a receipt from the purchasing unit or its designated user unit, and submit it together with the tax exemption certificate to the tax authority for approval and case closing. If the manufacturer fails to close the case within three (3) months from the date the goods are released from the factory, it shall pay back tax.
中文原文 軍用貨品貨物稅免稅辦法第9條
產製廠商將免稅軍用貨品交付時，應取具採購單位或其指定使用單位之收貨證明，連同免稅照一併彙送稽徵機關核銷。
產製廠商交付軍用免稅貨品，自出廠之日起三個月內逾期未辦理銷案者，應予補稅。
產製廠商交付軍用免稅貨品，自出廠之日起三個月內逾期未辦理銷案者，應予補稅。