When a manufacturer files a monthly tax return for taxable tobacco or alcohol products released from the factory by submitting a Tax Calculation Statement, the following documents shall be attached:
(1)Copy of tax payment receipt;
(2)Monthly production/sales statement, and tax-exempt tobacco or alcohol ex-factory statement
(3)Monthly statement of tax-exempt raw materials usage status 
(4)Monthly statement of factory delivery sheets usage status
(5)Monthly statement of in and out of an untaxed warehouse
(6)Other documents as prescribed by the Ministry of Finance
Tobacco manufacturers shall pay the health and welfare surcharge when filing the tobacco tax return.