Regulations for the Collection of Commodity Tax Article 78
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.
A manufacturer may not supply tax-exempt materials it has purchased for use by another factory without the prior approval of the competent tax authority.
中文原文 貨物稅稽徵規則第78條
產製廠商採購之免稅原料，未經主管稽徵機關核准，不得轉供他廠使用。