Regulations for the Collection of Commodity Tax Article 81
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.
For taxable goods that will be donated to the military for troop entertainment, the manufacturer shall apply to the competent tax authority for approval by submitting the supporting document issued by the organizer, and fill out a tax exemption certificate after receiving approval. After delivering the goods to the designated location, the manufacturer should obtain a receipt from the recipient and submit it together with the tax exemption certificate to the tax authority for approval.
中文原文 貨物稅稽徵規則第81條
產製廠商將應稅貨物捐贈勞軍者，應取具主辦機關（構）證明書，申請主管稽徵機關核准後，自行填用免稅照，俟運達指定地點後，取具受贈單位驗收證明，連同免稅照繳回主管稽徵機關核銷。