Regulations for the Collection of Commodity Tax Article 42
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.
For the same products produced by different factories under the same organization, the head office of the said organization may apply to the Ministry of Finance for permission to combine the selling prices of the same products from different factories in the computation of taxable value, where each factory will compute and pay the tax due respectively based on the ex-factory quantity.If a manufacturer that has been approved to compute collective taxable value as described in the preceding paragraph applies to the Ministry of Finance for restoring separate computation of taxable value by factory due to actual need, the said manufacturer may not apply for computation of taxable value on a collective basis within one year.
中文原文 貨物稅稽徵規則第42條
同一組織所屬不同工廠產製相同之產品者，得由總機構向財政部申請核准就不同工廠產製相同產品之銷售價格合併計算完稅價格，由各工廠分別按出廠數量計算應納稅額報繳貨物稅。
依前項規定申請核准合併計算完稅價格之產製廠商，因實際需要，向財政部申請恢復分別按不同工廠產品之銷售價格，計算完稅價格報繳貨物稅者，於一年內，不得再申請合併計算完稅價格。
依前項規定申請核准合併計算完稅價格之產製廠商，因實際需要，向財政部申請恢復分別按不同工廠產品之銷售價格，計算完稅價格報繳貨物稅者，於一年內，不得再申請合併計算完稅價格。