Regulations for the Collection of Commodity Tax Article 14
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 has ceased production for over one year or moved to an unknown location, the competent tax authority may proceed to cancel its manufacturer’s registration. But if the said manufacturer is found to have untaxed stock, owe commodity tax, or have unsettled cases of violation, its manufacturer’s registration will only be cancelled after all such cases are settled.
中文原文 貨物稅稽徵規則第14條
產製廠商停止產製已滿一年或他遷不明者，主管稽徵機關得逕行註銷其廠商登記。
但經查有未稅存貨或欠繳貨物稅或違章未結之案件，應俟清理結案後再行註銷。
但經查有未稅存貨或欠繳貨物稅或違章未結之案件，應俟清理結案後再行註銷。