Regulations for the Collection of Commodity Tax Article 65
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.
Tax authorities should conduct inspections in their respective jurisdictions to enforce tax collection and prevent tax evasion or under-reporting.
中文原文 貨物稅稽徵規則第65條
稽徵機關為嚴密稽徵、防止逃漏稅，應在各該轄境內派員執行稽查。