The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 17
If there is a change to the particulars contained in the Manufacturer Registration Form referred to in paragraph 2 of the preceding article, the manufacturer shall apply for amendment of the registration within 15 days counting from the day following the date on which the change occurs by submitting a new Manufacturer Registration Form in which the changed particulars are noted, together with documentation relating to the amended portions and photocopies thereof. The handling procedures for amendment of the registration are the same as those for a first-time manufacturer registration.
中文原文 特種貨物及勞務稅條例施行細則第17條
前條第二項之廠商登記表所載事項有變更者，應於事實發生之次日起算十五日內，重新填具廠商登記表，註明變更事項，並檢送變更部分證件及其影本，申請變更登記，其處理程序與第一次辦理產製廠商登記同。