Regulations for the Collection of Commodity Tax Article 47
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.
When a manufacturer files a monthly tax return for taxable goods released from the factory by submitting a Tax Calculation Report, the following documents shall be attached:(1)Copy of payment receipt(2)Taxable Value Computation Form(3)Monthly production/sales statement(4)Monthly statement of use of certificatesMonthly statement of use of tax-exempt raw materialsOther documents as prescribed by the Ministry of Finance
中文原文 貨物稅稽徵規則第47條
產製廠商依本條例第二十三條第一項規定填具計算稅額申報書，申報當月份出廠應稅貨物之應納稅額，應一併檢附下列書表：
一、繳款書證明聯。
二、完稅價格計算表。
三、產銷月報表。
四、各項照證使用情形月報表。
五、採購免稅原料使用情形月報表。
六、其他財政部規定之書表。
一、繳款書證明聯。
二、完稅價格計算表。
三、產銷月報表。
四、各項照證使用情形月報表。
五、採購免稅原料使用情形月報表。
六、其他財政部規定之書表。