Regulations for the Collection of Commodity Tax Article 27
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.
Tax payment certificates and tax exemption certificates may not be erased or altered. Certificates with wrong entries shall be stamped “Void” on each copy without being torn off. A certificate with wrong entries that have been torn off may not be cancelled until it has been examined by the competent tax authority.
中文原文 貨物稅稽徵規則第27條
完稅照或免稅照不得刮擦或塗改。
書寫錯誤者，應在各聯加蓋「作廢」戳記，不得撕下。
其已撕下者，應送請主管稽徵機關查核後，始得核銷。
書寫錯誤者，應在各聯加蓋「作廢」戳記，不得撕下。
其已撕下者，應送請主管稽徵機關查核後，始得核銷。