Regulations for the Collection of Commodity Tax Article 49
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 shall not loan or sell the commodity tax certificates they receive from the competent tax authority. Unused certificates for the month may be rolled over for use in the next month, but the quantity rolled over will be deducted from the estimated usage for the following month.
中文原文 貨物稅稽徵規則第49條
產製廠商預領之貨物稅照證，不得轉借或轉售，每月預領之照證如有未經使用剩餘者，得滾存次月繼續使用，但滾存數量應於次月估計預領數內扣除。