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.