Regulations for the Collection of Commodity Tax Article 89
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.
The formats of commodity tax certificates and forms prescribed in the Act and the Regulations herein shall be prescribed by the Ministry of Finance.
中文原文 貨物稅稽徵規則第89條
本條例及本規則規定之貨物稅照證及應用書表格式，由財政部定之。