Commodity Tax Act Article 19
Manufacturers should apply to the competent tax authority at the place of the factory premise for manufacturer's registration as a taxable commodity manufacturer and register the taxable commodities before starting production of the taxable commodities.
中文原文 貨物稅條例第19條
產製廠商應於開始產製貨物前，向工廠所在地主管稽徵機關申請辦理貨物稅廠商登記及產品登記。