Regulations for the Collection of Commodity Tax Article 45
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 selling price or taxable price as declared by the manufacturer is calculated wrongly or corrected under the application of the manufacturer, the competent tax authority should find out the reasons and make correction accordingly.
中文原文 貨物稅稽徵規則第45條
產製廠商申報之銷售價格或完稅價格，如屬計算錯誤或經產製廠商自行申報更正者，主管稽徵機關得查明逕予更正。