Manufacturers should apply to the taxation authority-in-charge at the place of the factory premises for registration as a taxable commodity manufacturer and register the taxable commodities before starting production of the same, illustrated as follows:

1.Manufacturer’s Registration: A manufacturer shall, prior to commencing production of taxable goods, fill out an Application for the Establishment and Registration of a Commodity Tax Paying Manufacturer, according to the established format, and submit it together with the Manufacturer’s Registration Form, in addition to attachments of three photocopies of the company registration certificate, factory registration certificate, business registration certificate and a concise floor plan of the factory & warehouse, respectively, to thetaxation authority-in-chargefor review and approval. If factory registration is not required by law, the need for the corresponding attachment is exempted.

2.Product Registration: A manufacturer shall, prior to commencing the production of taxable goods, contact the taxing authority where it is located to obtain product numbers and fill out an Application for Product Registration, and submit a 4-inch photograph of a product sample and its logo or packing paper to the taxation authority–in-charge where it is located for review and approval. The foregoing photograph of the sample may be submitted within two days after production of the first batch if the manufacturer is unable to submit the same prior to the commencement of production.

(Article 19 of the Commodity Tax Act)

(Articles 10, 11, 15 of the “The Regulations for the Collection of Commodity Tax”)