Regulations for the Collection of Commodity Tax Article 43
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.
Except for beverages sold without containers, the selling price of domestically produced beverages should have the cost of the container deducted as provided for in Paragraph 4 of Article 8 of the Act, and the said cost shall be calculated in accordance with Paragraph 3 of Article 44 of the Income Tax Act. A manufacturer that intends to calculate the cost of containers using a method other than those described above shall apply to the competent tax authority for approval.If a manufacturer fails to calculate the cost of containers according to the preceding paragraph, the general standards approved by the Ministry of Finance shall apply.