In case where the tax collection authority in charge, finds that the selling prices and taxable value reported by the manufacturer are not in compliance with Article 13 to 16, through its investigating process, the tax collection authority shall adjusted the taxable value based on the investigation results or the standards established by the Ministry of Finance in consultation with the related competent authority. 
The standards stated in the preceding paragraph are to be established in all districts by referring to the actual manufactured domestically condition in the market by the Ministry of Finance in consultation with the related competent authority.