Regulations for the Collection of Tobacco and Alcohol Tax Article 4
A manufacturer shall, prior to commencing production, fill out an Application for Manufacturer’s Registration of Tobacco and Alcohol Tax, and submit it together with the Manufacturer’s Registration Form and other required documents to the competent tax authority for review and approval.The aforesaid Manufacturer’s Registration Form shall contain the following particulars:(1) Name, tobacco and alcohol manufacturer license No., uniform business No., and address of the manufacturer;(2) Types of organization;(3) Total amount of capital;(4) Name, date of birth, national ID No., household registration address, and seal specimen of factory’s responsible person;(5) Name, date of birth, national ID No., household registration address, and seal specimen of the responsible person of a company, the business registration , or the agricultural organization established according to the law;(6) Name and address of warehouse for untaxed tobacco and alcohol outside the premises of factory; and(7) Name and capacity of major machinery/equipment.
中文原文 菸酒稅稽徵規則第4條
產製廠商應於開始產製前，填具菸酒稅廠商登記申請書，檢同廠商登記表等文件，送主管稽徵機關，經審查相符後准予登記。
前項廠商登記表，應記載下列事項：
一、廠商名稱、菸酒製造業許可執照號碼、營利事業統一編號及地址。
二、組織種類。
三、資本總額。
四、工廠負責人姓名、出生年月日、國民身分證統一編號、戶籍所在地地址及印鑑。
五、公司、商業登記或依法設立之農業組織負責人姓名、出生年月日、國民身分證統一編號、戶籍所在地地址及印鑑。
六、廠外未稅倉庫之名稱及地址。
七、主要機器設備之名稱及生產能量。
前項廠商登記表，應記載下列事項：
一、廠商名稱、菸酒製造業許可執照號碼、營利事業統一編號及地址。
二、組織種類。
三、資本總額。
四、工廠負責人姓名、出生年月日、國民身分證統一編號、戶籍所在地地址及印鑑。
五、公司、商業登記或依法設立之農業組織負責人姓名、出生年月日、國民身分證統一編號、戶籍所在地地址及印鑑。
六、廠外未稅倉庫之名稱及地址。
七、主要機器設備之名稱及生產能量。