Regulations for the Collection of Commodity Tax Article 44
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.
If the price of a vehicle body or a major part of a special-style vehicle declared by the manufacturer is lower than the general price approved by the Ministry of Finance, the competent tax authority should examine the related cost and sales data before accepting the declared price. If the manufacturer fails to furnish relevant books or documents, or if the declared price is inconsistent with the data furnished, or is markedly low without due reason, the competent tax authority should determine the taxable value according to the general price approved by the Ministry of Finance.
中文原文 貨物稅稽徵規則第44條
產製廠商打造車身或產製特殊型式車輛，其申報之價格低於財政部訂定之標準者，主管稽徵機關應查核其有關之成本及銷售資料核定之。
產製廠商未能提示有關帳簿、憑證或經查不符，或價格顯著偏低而無正當理由者，應依財政部訂定之標準調整其完稅價格。
產製廠商未能提示有關帳簿、憑證或經查不符，或價格顯著偏低而無正當理由者，應依財政部訂定之標準調整其完稅價格。