Regulations for the Collection of Commodity Tax Article 26
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 a manufacturer applies for and receives certificates, it shall fill out a receipt according to the established format, take count on the spot, and store and use those certificates with care.A manufacturer shall produce monthly statements of the use status of various certificates and submit it together with the second copy of the used certificates to the competent tax authority before the fifteenth (15th) of the following month.
中文原文 貨物稅稽徵規則第26條
產製廠商請領照證時，應依規定格式填具領用收據，並當場點收，妥慎保管使用。
產製廠商應於次月十五日前編造各項照證使用情形月報表，連同填用稅照第二聯，送請主管稽徵機關查核。
產製廠商應於次月十五日前編造各項照證使用情形月報表，連同填用稅照第二聯，送請主管稽徵機關查核。