The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 20
A manufacturer shall also establish the following auxiliary books:1. Raw materials ledger: Records made according to purchase invoices and the vouchers of the manufacturing division for the requisition and return of materials; warehouse receipt procedures shall be carried out for all principal materials.2. Finished goods ledger: Records by product category name, made according to the manufacturing division end-of-shift work completion reports and notifications of warehouse receipt, release from factory, or transfer for processing.3. Warehouse register: A register established and maintained at each warehouse to record the receipt and release of materials, semi-finished goods, and finished goods.4. Tax exemption register: A register that records the details of tax-exemptions under applicable laws and regulations on taxable specifically selected goods released from the factory.5. Tax-exempt materials register: A register that records any tax-exempt material connected with processing a taxable specifically selected good into another taxable specifically selected good, and its factory receipt and requisition for use.6. Re-sorting and refitting and reprocessing register: A register that records accurately and in detail any quantities exchanged, replenished, or lost, through re-sorting or refitting and reprocessing treatment, respectively, based on sales returns and warehouse and processing records and vouchers.If a manufacturer has already established account books of the same nature and functions as those of each subparagraph of the preceding paragraph, it may file with the competent tax authority of the location of the factory for recordation to continue to use those books, or to make additions, deletions, or amendments to them at its discretion.A small-scale manufacturer experiencing substantive difficulties in establishing the required auxiliary account books set out in the subparagraphs of paragraph 1 may apply to the competent tax authority of the location of the factory for approval to substitute for them the use of production and sale journals maintained in the required format.
中文原文 特種貨物及勞務稅條例施行細則第20條
產製廠商應設置下列輔助帳簿：
一、原料明細分類帳：根據進貨發票及製造部門之領料、退料憑證等記載；主要原料均應辦理入倉手續。
二、製成品明細分類帳：根據製造部門之交班竣工報告表，及其入倉、出廠或移付加工通知單等，按類名分別記載。
三、倉儲登記簿：各倉棧分別設立，記載原料、製成品及半製品等收發數量。
四、免稅登記簿：記載出廠應稅特種貨物依法免稅事項。
五、原料免稅登記簿：記載有關以應稅特種貨物加工為另一應稅特種貨物之免稅原料，及其入廠、領用事項。
六、退廠整理及改裝改製登記簿：根據銷貨退回及有關倉儲、加工等紀錄憑證，分按退廠整理及改裝改製情形，詳實記錄掉換、補充或損耗之數量。
產製廠商原有設立帳簿，具有前項各款帳簿之性質及功能者，得報經工廠所在地主管稽徵機關備查並繼續沿用，或酌為增減修正。
規模狹小之產製廠商，對於設置第一項各款輔助帳簿確有困難者，得向工廠所在地主管稽徵機關申請核准，以規定格式之產銷日記簿替代。
一、原料明細分類帳：根據進貨發票及製造部門之領料、退料憑證等記載；主要原料均應辦理入倉手續。
二、製成品明細分類帳：根據製造部門之交班竣工報告表，及其入倉、出廠或移付加工通知單等，按類名分別記載。
三、倉儲登記簿：各倉棧分別設立，記載原料、製成品及半製品等收發數量。
四、免稅登記簿：記載出廠應稅特種貨物依法免稅事項。
五、原料免稅登記簿：記載有關以應稅特種貨物加工為另一應稅特種貨物之免稅原料，及其入廠、領用事項。
六、退廠整理及改裝改製登記簿：根據銷貨退回及有關倉儲、加工等紀錄憑證，分按退廠整理及改裝改製情形，詳實記錄掉換、補充或損耗之數量。
產製廠商原有設立帳簿，具有前項各款帳簿之性質及功能者，得報經工廠所在地主管稽徵機關備查並繼續沿用，或酌為增減修正。
規模狹小之產製廠商，對於設置第一項各款輔助帳簿確有困難者，得向工廠所在地主管稽徵機關申請核准，以規定格式之產銷日記簿替代。