Regulations for the Collection of Commodity Tax Article 10
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
A manufacturer shall, prior to commencing production, fill out an Application for the Establishment and Registration of a Commodity Tax Paying Manufacturer according to the established format, and submit it together with the Manufacturer’s Registration Form and other required documents to the competent tax authority for review and approval.The aforesaid Manufacturer’s Registration Form shall contain the following particulars:(1)Name, uniform business No., and address of the manufacturer(2)Organizational entity(3)Capital of business(4)Name, date of birth, Citizen’s ID No., household registration address, and job title and seal specimen of responsible person(5)Name and address of warehouse for untaxed goods outside the premises of the factory(6)Name and capacity of major machinery/equipmentManufacturers shall register by unit of factory. If a company has more than one factory, it shall register them separately with the competent tax authority where each factory is located.
中文原文 貨物稅稽徵規則第10條
產製廠商應於開始產製前，依規定格式填具貨物稅廠商設立登記申請書，檢同廠商登記表等文件，送主管稽徵機關，經審查相符後准予登記。
前項廠商登記表，應記載下列事項：
一、廠商名稱、營利事業統一編號及地址。
二、組織種類。
三、資本總額。
四、負責人姓名、出生年月日、國民身分證統一編號、戶籍所在地地址、職稱及其印鑑。
五、廠外未稅倉庫之名稱及地址。
六、主要機器設備之名稱及生產能量。
廠商登記以產製工廠為登記單位，同一公司如設數廠，應分別向所在地主管稽徵機關辦理登記。
前項廠商登記表，應記載下列事項：
一、廠商名稱、營利事業統一編號及地址。
二、組織種類。
三、資本總額。
四、負責人姓名、出生年月日、國民身分證統一編號、戶籍所在地地址、職稱及其印鑑。
五、廠外未稅倉庫之名稱及地址。
六、主要機器設備之名稱及生產能量。
廠商登記以產製工廠為登記單位，同一公司如設數廠，應分別向所在地主管稽徵機關辦理登記。