Regulations for the Collection of Tobacco and Alcohol Tax Article 20
Manufacturers shall set up and maintain books, documents, and accounting records in accordance with the regulations for tax authorities to administer accounting and bookkeeping records of profit-seeking enterprises, as well as the following books and records:(1) Raw material ledgers: recorded according to purchase invoices of each material and manufacturing department’s material withdrawal and return records.(2) Finished product ledgers: recorded by product type according to the manufacturing department’s work shift report, in-warehouse, ex-factory or transfer to processing notices.(3) Warehouse registers: a register should be set up for each warehouse to document the receipt and distribution of materials, semi-finished products and finished products.(4) Tax-exempt export registers: to record details of tax-exempt export goods that are released from the factory, including product names, specifications, quantities, ex-factory date, factory delivery sheet No., and cancellation status.(5) Return, repackaging and reprocessing registers: to document the quantity of replacement, addition, or loss based on the records of return, repackaging and reprocessing and relevant warehouse and processing records.(6) Tax-exempt material registers: to record the receipt, withdrawal, and consumption of tax-exempt materials for processing into another kind of tobacco or alcohol product (including tax-exempt materials for own manufacturing or processing, or for processing by another factory).(7) Package and container usage registers: to record the purchase, use, and stock balance of various packing materials and containers for tobacco or alcohol products.(8) Factory delivery sheets: delivery sheets are assigned a letter track and serial number, which document the ex-factory date, recipient, product names, specifications, and quantities, and are classified by taxed, tax-exempt, and untaxed shipment.If a manufacturer has already set up books having the same nature and functions as those described in the preceding paragraph, it may submit a reference table for such books to the competent tax authority for approval of the continual use of the original books, or addition to and removal from original books.Small-scale manufacturers faced with difficulty in setting up the required books as specified in Items (1) ~ (5) in the first paragraph hereof may apply to the competent tax authority for approval to replace them with the standard production/sales journal.
中文原文 菸酒稅稽徵規則第20條
產製廠商除應依稅捐稽徵機關管理營利事業會計帳簿憑證辦法之規定，設置並保存帳簿、憑證及會計紀錄外，並應設置下列帳冊及憑證：
一、原料明細分類帳：依各主要原料之進貨發票，及製造部門之領料、退料憑證等記載。
二、製成品明細分類帳：依製造部門之交班竣工報告表，及其入倉、出廠或移付加工通知單等，按類名分別記載。
三、倉儲登記簿：各倉儲分別設立，並依原料、製成品及半製品等收發數量記載。
四、外銷免稅登記簿：依外銷免稅事項之出廠明細，包括品名、規格、數量、出廠日期、出廠送貨單號碼及銷案情形記載。
五、退廠整理及改裝改製登記簿：依銷貨退回，及有關倉儲、加工等紀錄憑證，分別按退廠整理及改裝改製情形，詳實記載掉換、補充或損耗之數量。
六、採購免稅原料登記簿：依菸酒加工為另一菸酒之免稅原料（包括本廠製造或採購自用加工，提供他廠加工之免稅原料）之入廠、領用及核銷情形記載。
七、包裝及容器使用登記簿：依各種菸酒包裝及容器之購進、使用及結存情形記載。
八、出廠送貨單：依出廠日期、收貨人、品名、規格、數量，並區分完稅、免稅、未稅移運，分別編字軌序號記載。
產製廠商原設置之帳冊憑證，具有前項各款帳簿憑證之性質及功能者，得列具對照表，報經主管稽徵機關核定繼續沿用，或酌為增減修正。
規模狹小之產製廠商，設置第一項第一款至第五款之帳簿確有困難者，得向主管稽徵機關申請核准，以規定格式之產銷日記簿替代。
一、原料明細分類帳：依各主要原料之進貨發票，及製造部門之領料、退料憑證等記載。
二、製成品明細分類帳：依製造部門之交班竣工報告表，及其入倉、出廠或移付加工通知單等，按類名分別記載。
三、倉儲登記簿：各倉儲分別設立，並依原料、製成品及半製品等收發數量記載。
四、外銷免稅登記簿：依外銷免稅事項之出廠明細，包括品名、規格、數量、出廠日期、出廠送貨單號碼及銷案情形記載。
五、退廠整理及改裝改製登記簿：依銷貨退回，及有關倉儲、加工等紀錄憑證，分別按退廠整理及改裝改製情形，詳實記載掉換、補充或損耗之數量。
六、採購免稅原料登記簿：依菸酒加工為另一菸酒之免稅原料（包括本廠製造或採購自用加工，提供他廠加工之免稅原料）之入廠、領用及核銷情形記載。
七、包裝及容器使用登記簿：依各種菸酒包裝及容器之購進、使用及結存情形記載。
八、出廠送貨單：依出廠日期、收貨人、品名、規格、數量，並區分完稅、免稅、未稅移運，分別編字軌序號記載。
產製廠商原設置之帳冊憑證，具有前項各款帳簿憑證之性質及功能者，得列具對照表，報經主管稽徵機關核定繼續沿用，或酌為增減修正。
規模狹小之產製廠商，設置第一項第一款至第五款之帳簿確有困難者，得向主管稽徵機關申請核准，以規定格式之產銷日記簿替代。