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法律與法規命令

Tax Act:
The Enforcement Rules of the Specifically Selected Goods and Services Tax Act
Chapter 2【Manufacturer Registration】 Article 16
Content:
A manufacturer applying for registration as a manufacturer subject to the specifically selected goods and services tax in accordance with Article 13, paragraph 1 of the Act shall, prior to commencing production of the specifically selected goods set out in Article 2, paragraph 1, subparagraphs 2 to 6 of the Act, fill out an Application for Establishment and Registration as a Manufacturer Subject to the Specifically Selected Goods and Services Tax in the prescribed format and submit it together with the following documents to the competent tax authority of the location of the factory for review and approval of registration: 
1. Manufacturer Registration Form.
2. A photocopy of the document evidencing the manufacturer's company registration or commercial registration.
3. A photocopy of the document evidencing factory registration, but this is not required when factory registration is not required by applicable regulations.
The Manufacturer Registration Form of subparagraph 1 of the preceding paragraph shall contain the following particulars:
1. The categories of the specifically selected goods produced by the manufacturer and their product names.
2. The manufacturer's name, the uniform serial number of its business, and its address.
3. The type of entity as which the manufacturer is organized.
4. Its authorized capital.
5. The name, date of birth, national ID number, household registration address, and seal specimen of the responsible person of the manufacturer.
Manufacturer registration shall be made on the basis of individual factories. If the same company has more than one factory, it shall register them individually with the competent tax authority of the location of each factory.
 Update:2018-04-19

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