Regulations for the Collection of Commodity Tax Article 48
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.
Manufacturers may request tax payment certificates, tax exemption certificates, and provisional transport certificates to be used in the following month from the competent tax authority in advance, and the quantity received thereof shall be limited to the quantity used in the previous month. If the certificates received are insufficient, the manufacturer may apply to the competent tax authority for more with explanation provided.Manufacturers should keep careful custody of the certificates they receive. If any certificate is unaccounted for, it must immediately be reported to the tax authority, with information on the type of certificate missing, its letter track and number provided.
中文原文 貨物稅稽徵規則第48條
產製廠商使用之完稅照、免稅照及臨時運單，得向主管稽徵機關逐月預領備用，其數量以不超過上月使用之數量為限。
其不敷使用者，得敘明事由續領。
產製廠商領用前項之照證後，應妥為保管使用，其有短少者，應即將所短少照證之種類、字軌、號碼，報請主管稽徵機關備查。
其不敷使用者，得敘明事由續領。
產製廠商領用前項之照證後，應妥為保管使用，其有短少者，應即將所短少照證之種類、字軌、號碼，報請主管稽徵機關備查。