Commodity Tax Act Article 2
The taxpayer and the time of collection of the tax on the commodity tax are as follows:1. In the case of a manufacturer of commodities, the taxpayer is the manufacturer, and the tax is collected upon release from the factory.2. In the case of a manufacturer of commodities on a consign-process contract, the taxpayer is the manufacturer of the processed commodities, and the tax is collected upon release from the factory.3. In the case of imported commodities, the taxpayer is the consignee or the holder of the bill of lading or of the commodities, and the tax is collected upon importation.4. In the case of an auction or sale, by a court or other institution, of taxable commodities yet to be taxed, the taxpayer is the winning bidder, the purchaser, or the assumer of the commodities, and the tax is collected at the time of the auction or sale.5. In the case of untaxed commodities that lose its tax-exempt status due to a transfer or a change in purpose of use, the taxpayer is the person initiating the transfer or the person who change the purpose of use, and the tax is collected at the time of the transfer or the change in purpose of use. However, in the event that the transferring party or the party that changes the purpose of use is unknown, the taxpayer is the holder of the commodities.For the commodities prescribed in Subparagraph 2 of the preceding paragraph, if the consignor is a manufacturer of taxable commodities, the consignor can apply to the competent tax authority for taking the consignor as the taxpayer.Taxable commodities deemed as “release from the factory” in any of the following conditions:1. Commodities provided in the factory for consumption.2. Commodities processed in the factory into non-taxable products.3. Commodities in the factory transferred to another person except the case of an auction or sale by a court or other institution.4. Commodities in stock when the manufacturer applies for de-registration.5. Commodities yet to be taxed, destroyed or reduced in quantity for a reason other than fire, water or other uncontrollable calamity after transport to factories for processing, packing or storage in untaxed warehouses or in factories.
中文原文 貨物稅條例第2條
貨物稅之納稅義務人及課徵時點如下：
一、產製貨物者，為產製廠商，於出廠時課徵。
二、委託代製貨物者，為受託之產製廠商，於出廠時課徵。
三、進口貨物者，為收貨人、提貨單或貨物持有人，於進口時課徵。
四、法院及其他機關（構）拍賣或變賣尚未完稅之應稅貨物者，為拍定人、買受人或承受人，於拍賣或變賣時課徵。
五、免稅貨物因轉讓或移作他用而不符免稅規定者，為轉讓或移作他用之人，於轉讓或移作他用時課徵。
但轉讓或移作他用之人不明者，納稅義務人為貨物持有人。
前項第二款委託代製之貨物，委託廠商為產製應稅貨物之廠商者，得向主管稽徵機關申請以委託廠商為納稅義務人。
應稅貨物有下列情形之一者，視為出廠：
一、在廠內供消費。
二、在廠內加工為非應稅產品。
三、在廠內因法院及其他機關（構）拍賣或變賣以外之事由而移轉他人持有。
四、產製廠商申請註銷登記時之庫存貨物。
五、在廠內及未稅貨物於出廠移運至加工、包裝場所或存儲未稅倉庫中，有遇火焚毀、落水沉沒或其他人力不可抵抗災害以外之情事，致滅失或短少。
一、產製貨物者，為產製廠商，於出廠時課徵。
二、委託代製貨物者，為受託之產製廠商，於出廠時課徵。
三、進口貨物者，為收貨人、提貨單或貨物持有人，於進口時課徵。
四、法院及其他機關（構）拍賣或變賣尚未完稅之應稅貨物者，為拍定人、買受人或承受人，於拍賣或變賣時課徵。
五、免稅貨物因轉讓或移作他用而不符免稅規定者，為轉讓或移作他用之人，於轉讓或移作他用時課徵。
但轉讓或移作他用之人不明者，納稅義務人為貨物持有人。
前項第二款委託代製之貨物，委託廠商為產製應稅貨物之廠商者，得向主管稽徵機關申請以委託廠商為納稅義務人。
應稅貨物有下列情形之一者，視為出廠：
一、在廠內供消費。
二、在廠內加工為非應稅產品。
三、在廠內因法院及其他機關（構）拍賣或變賣以外之事由而移轉他人持有。
四、產製廠商申請註銷登記時之庫存貨物。
五、在廠內及未稅貨物於出廠移運至加工、包裝場所或存儲未稅倉庫中，有遇火焚毀、落水沉沒或其他人力不可抵抗災害以外之情事，致滅失或短少。