Regulations for the Collection of Commodity Tax Article 67
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.
When discovering cases of violation, the inspection personnel should make a record on the spot by filling out a Violation Case Report, which states in detail the name and address of the commodity holder, the name and address of its responsible person, the names, specification and quantities of the goods, their purchase price, the origin of the goods, and the details of the violation, and ask the commodity holder or an on-site staff member to view and sign the report. The competent tax authority will handle the case according to the law.
中文原文 貨物稅稽徵規則第67條
稽查人員查獲違章案件，應當場作成紀錄，填具違章案件報告表，詳實載明貨物持有人名稱、地址、負責人姓名、住址、貨物品名、規格、數量、進貨價格、貨物來源及違章事實等，交由貨物持有人或在場人員閱覽並簽章後，由主管稽徵機關依法辦理。