Regulations for the Collection of Commodity Tax Article 12
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.
If a manufacturer changes its registered items on the Manufacturer’s Registration Form, it shall, within fifteen (15) days after the occurrence of such an event, apply for change of registration by submitting a new Manufacturer’s Registration Form with changed items noted thereon together with relevant supporting documents and photocopies to the original registration agency. The application will be processed in the same way as a first-time application.
中文原文 貨物稅稽徵規則第12條
廠商登記表所載事項有變更者，應於事實發生之日起十五日內，申請變更登記，重新填具廠商登記表，註明變更事項，並檢送變更部分證件及其影本，其處理程序與第一次辦理廠商登記同。