Regulations for the Collection of Commodity Tax Article 54
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 a consignor registers with the tax authority as a payer of commodity tax as provided for in the second paragraph of Article 2 of the Act, the manufacturer should fill out a provisional transport certificate when delivering the taxable goods to the consignor. The consignor should record the receipt, sales and inventory of taxable goods, and file a commodity tax return for such goods together with ex-factory goods manufactured by itself in the month.
中文原文 貨物稅稽徵規則第54條
依本條例第二條第二項規定，申請以委託廠商為納稅義務人者，受託代製廠商將應稅貨物交付委託廠商時，應填用臨時運單憑運。
委託廠商應於帳冊表報記錄進銷存情形，併同當月份自行產製之出廠貨物報繳貨物稅。
委託廠商應於帳冊表報記錄進銷存情形，併同當月份自行產製之出廠貨物報繳貨物稅。