Regulations for the Collection of Tobacco and Alcohol Tax Article 13
When a manufacturer files a monthly tax return for taxable tobacco or alcohol products released from the factory by submitting a Tax Calculation Statement, the following documents shall be attached:(1) Copy of tax payment receipt;(2) Monthly production/sales statement, and tax-exempt tobacco or alcohol ex-factory statement(3) Monthly statement of tax-exempt raw materials usage status(4) Monthly statement of factory delivery sheets usage status(5) Monthly statement of in and out of an untaxed warehouse(6) Other documents as prescribed by the Ministry of FinanceTobacco manufacturers shall pay the Tobacco Health and Welfare Surcharge when filing the tobacco tax return.
中文原文 菸酒稅稽徵規則第13條
產製廠商依本法第十二條第一項規定填具計算稅額申報書，申報當月份出廠菸酒之應納稅額時，應檢附下列書表：
一、繳款書證明聯。
二、產銷月報表及免稅菸酒出廠明細表。
三、採購免稅原料使用情形月報表。
四、出廠送貨單使用情形月報表。
五、未稅倉庫進出倉情形月報表。
六、其他財政部規定之書表。
菸品產製廠商於申報菸品菸酒稅時，應同時向主管稽徵機關申報繳納菸品健康福利捐。
一、繳款書證明聯。
二、產銷月報表及免稅菸酒出廠明細表。
三、採購免稅原料使用情形月報表。
四、出廠送貨單使用情形月報表。
五、未稅倉庫進出倉情形月報表。
六、其他財政部規定之書表。
菸品產製廠商於申報菸品菸酒稅時，應同時向主管稽徵機關申報繳納菸品健康福利捐。