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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Regulations for the Collection of Commodity Tax
Chapter 6【Tax Collection Procedures】 Section 1【Domestically Manufactured Goods】 Article 47
Content:
When a manufacturer files a monthly tax return for taxable goods released from the factory by submitting a Tax Calculation Report, the following documents shall be attached:
(1)Copy of payment receipt
(2)Taxable Value Computation Form
(3)Monthly production/sales statement
(4)Monthly statement of use of certificates
Monthly statement of use of tax-exempt raw materials 
Other documents as prescribed by the Ministry of Finance
Visitor:5  Update:2018-04-25

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