Regulations for the Collection of Commodity Tax Article 60
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 set up and maintain books, documents, and accounting records in accordance with the procedures for accounting and bookkeeping by profit-seeking enterprises set forth by the tax authority.
中文原文 貨物稅稽徵規則第60條
產製廠商應依稅捐稽徵機關管理營利事業會計帳簿憑證辦法規定，設置並保存帳簿、憑證及會計紀錄。