Regulations for the Collection of Commodity Tax Article 40
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 shall compute the taxable value of taxable goods released from the factory per month based on the selling price, and file the Taxable Value Computation Form filled out according to the established format with the competent tax authority before the fifteenth (15th) of the following month.The manufacturer shall keep custody of the data used for computing the taxable value and related working papers for future reference.
中文原文 貨物稅稽徵規則第40條
產製廠商當月份出廠之應稅貨物，應於次月十五日以前，按銷售價格計算完稅價格，並依規定格式填具完稅價格計算表，向主管稽徵機關申報。
前項計算完稅價格所應用之資料及計算底稿，產製廠商應妥慎保存備查。
前項計算完稅價格所應用之資料及計算底稿，產製廠商應妥慎保存備查。