1. Promulgated on 29 December, 2000 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 0890459109. The Regulations for the Collection of Tobacco and Alcohol Tax shall become effective from the implementation date of the Tobacco and Alcohol Tax Act (1 January, 2002).
2. Article 4~8, Article 9, Article 10, Article 23, Article 30, Article 31, Article 34, and Article 41 are amended; Article 8-1 is added; and promulgated on 22 December, 2008 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 09704567200.
3. Article 13, Article 18, Article 37, and Article 39 are amended; Article 2 is deleted; and promulgated on 17 June, 2010 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 09904527660.
4. Article 9, Article 10, and Article 41 are amended and promulgated on 16 April, 2015 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 10400551510.
The amended articles of the Regulations shall come into force from the date of promulgation, except for Article 9 shall become effective from 1 January, 2015.
5. Article 17 is amended and promulgated on 10 November, 2017 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 10604684000.
6. Article 11, Article 13, Article 17, and Article 41 are amended and promulgated on 25 March 2023 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 11204534290. The amended articles of the Regulations shall come into force from the date of promulgation, except for Article 11 shall become effective from 1 April, 2023.
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.
Raw Materials Used for the Manufacture of Another Tobacco or Alcohol Product