Commodity Tax Act Article 20
Should there be any changes to the registered items, or in the case of merger, transfer of ownership, dissolution or discontinuance, the manufacturer should apply to the competent tax authority within fifteen days for amendment of the registration or cancellation of the registration and pay the commodity tax payable.
中文原文 貨物稅條例第20條
產製廠商申請登記事項有變更，或產製廠商有合併、轉讓、解散或廢止者，均應於事實發生之日起十五日內，向主管稽徵機關申請變更或註銷登記，並繳清應納稅款。