Commodity Tax Act Article 25
Where a manufacturer fails to file a report within the time limit prescribed in Article 23, the competent tax authority shall request him to file the report and pay the commodity tax in three days. If the manufacturer still fails to file the commodity tax report during the three-day period, the competent tax authority shall undertake investigation and assess the commodity tax payable. If the manufacturer fails to pay the assessed tax payable within the prescribed time limit, the competent tax authority may prohibit the manufacturer to ship out the commodities until the payment is made.
中文原文 貨物稅條例第25條
產製廠商逾第二十三條規定期限未申報者，主管稽徵機關應即通知於三日內繳稅補辦申報；逾期仍未辦理者，主管稽徵機關應即進行調查，核定應納稅額補徵；逾期未繳納者，得停止其貨物出廠，至稅款繳清為止。