The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 21
Each time a manufacturer releases a specifically selected good from the factory, it shall keep an itemized record of the quantity by batch in sequential order of release, along with a running cumulative total, for audit purposes.
中文原文 特種貨物及勞務稅條例施行細則第21條
產製廠商每次出廠特種貨物之數量，應分類按出廠時序批次詳為登載，並逐次累計，以備查核。