Regulations for the Collection of Commodity Tax Article 11
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.
When applying for registration as described in the foregoing Article, a manufacturer shall attach the following documents:(1)Photocopy of the documentary evidence of company registration certificate or business registration certificate.(2)Photocopy of the documentary evidence of factory registration certificate. If factory registration is not required by law, the attachment is exempted.
中文原文 貨物稅稽徵規則第11條
產製廠商依前條規定申請登記，應檢附下列文件：
一、公司登記或商業登記證明文件影本。
二、工廠登記證明文件影本。
但依規定免辦工廠登記者，免附。
一、公司登記或商業登記證明文件影本。
二、工廠登記證明文件影本。
但依規定免辦工廠登記者，免附。