Regulations for the Collection of Commodity Tax Article 24
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 that has been approved to use a shipping (delivery) document in lieu of a tax payment certificate pursuant to the first paragraph of Article 22 herein loses its qualification or owes taxes, the competent tax authority may ask the Ministry of Finance to revoke its privilege of using other documents in lieu of tax payment certificates, and notify the manufacturer of the same.A manufacturer that has had the privilege of using other documents in lieu of the tax payment certificate revoked by the Ministry of Finance as described in the preceding paragraph may re-apply for such privilege according to the provisions in the first paragraph of Article 22 herein after paying off the taxes owed.