The Specifically Selected Goods and Services Tax Act Article 9
When a manufacturer releases from the factory any of the specifically selected goods of Subparagraphs 2 to 6 of Paragraph 1 of Article and there is no selling price for the good for the given month, the selling price for the good from the previous month or the most recent month shall apply. When there is no selling price for the good from the previous month or most recent month, the selling price for a similar good shall apply. If the good is of a new kind or there is no similar good, the selling price may be temporarily set as the sum of the manufacturing cost, profits, commodity tax, and business tax, and after the sale, the amount of specifically selected goods and services tax adjusted and collected based on the actual selling price.
中文原文 特種貨物及勞務稅條例第9條
產製廠商出廠第二條第一項第二款至第六款規定之特種貨物，當月無銷售價格者，以該貨物上月或最近月份之銷售價格為準；其無上月或最近月份之銷售價格者，以類似貨物之銷售價格計算之；其為新製貨物或無類似貨物者，得暫以該貨物之製造成本加計利潤、貨物稅額及營業稅額作為銷售價格，俟銷售後再按其銷售價格調整徵收之。