Regulations for the Collection of Commodity Tax Article 22
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 that is permitted to file its latest business income tax return in blue form or files its tax return through an accountant, and uses serially numbered shipping (delivery) sheets that document the name of the recipient, and the names, specifications, and quantity of products, may apply to the competent tax authority to substitute the tax payment certificate with the shipping (delivery) document, subject to the approval of the Ministry of Finance.The tax payment certificate and tax exemption certificate for imported taxable goods may be substituted with an Import and Commodity Tax Payment (Exemption) Certificate issued by the Customs, subject to the approval of the Ministry of Finance.
中文原文 貨物稅稽徵規則第22條
產製廠商最近一年度營利事業所得稅結算申報經核准使用藍色申報書或委託會計師查核簽證申報，其使用之出（送）貨單，載明收貨人及產品名稱、規格、數量，並編號使用者，得向主管稽徵機關申請，報經財政部核准，以出（送）貨單替代完稅照。
國外進口應稅貨物應使用之完稅照、免稅照，財政部得核定以海關填發之進口與貨物稅完（免）稅證明書替代之。
國外進口應稅貨物應使用之完稅照、免稅照，財政部得核定以海關填發之進口與貨物稅完（免）稅證明書替代之。