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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 25
Content:
A manufacturer may submit the following documents to apply to the competent tax authority for approval to use digital computing machines for issuing special tax payment (exemption) certificates:
(1)A specimen showing the format of the special tax payment (exemption) certificate.
(2)Implementation plan and operating flow.
(3)Internal security audit measures.
In case a manufacturer that has been approved to issue special tax payment (exemption) certificates with digital computing machines owes taxes, the competent tax authority may suspend such privilege and notify the manufacturer of the same. However, the competent tax authority should restore the said manufacturer’s privilege after the manufacturer has paid the taxes owed.
The special tax payment (exemption) certificates produced by a manufacturer should be numbered and printed by way of layout imposition, and affixed with the manufacturer’s chop and the approval document number given by the competent tax authority. The manufacturer shall report to the competent tax authority the quantity and serial numbers of certificates printed each time. In case of blackout or machine breakdown, the manufacturer should issue the tax payment (exemption) certificates manually according to the established rules and note the same in the certificate management statement.
Visitor:4  Update:2018-04-25

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