The National Taxation Bureau of the Northern Area (NTBNA) indicated that the manufacturer shall fill out tax payment certificates or tax exemption certificates by batches for taxable goods or directly exported, tax-exempt commodities released from a factory in accordance with the Commodity Tax Act. The first copy of the aforesaid tax payment certificate or tax exemption certificate shall be stamped with the manufacturer’s name and release date on the back and accompany the ex-factory commodity; the second copy will be submitted to the competent tax authority on a monthly basis; and the third copy will be kept by the manufacturer.
　　The NTBNA further explained that sampling of tax-exempt beverages must be conducted and qualified for examination prior to the assessment for a tax exemption made by the competent tax authority. There is no need to fill out tax exemption certificates first and apply for the cancellation later. To simplify the procedure of releasing tax-exempt beverages from a factory, it is not necessary for manufacturers to fill out tax certificates for tax-exempt beverages assessed by the competent tax authority.
    If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.