Commodity Tax Act Article 22
The manufacturers should set up and keep accounting books, vouchers and accounting records for accurate calculation of commodity tax.
中文原文 貨物稅條例第22條
產製廠商應設置並保存足以正確計算貨物稅之帳簿、憑證及會計紀錄。
English translation for reference only; the Chinese text prevails. Not legal advice.