National Taxation Bureau of the Northern Area (NTBNA) has stated that due to the recent hot weather, beverage manufacturers may consider making improvements to their existing products based on consumer feedback before resuming sales. According to Article 19 of Regulations for the Collection of Commodity Tax, if a beverage manufacturer changes the name, specifications, volume, net weight, or contents or materials used of the approved machine-made cool drinks, a new registration is required, and the beverage manufacturer shall apply to the competent tax authority for change in registration prior to production. If the aforesaid change involves only the logo on the package, the manufacturer may submit the information to the tax authority without applying for change of registration.
       The NTBNA would like to remind the public that, if there are any questions, please call the toll-free number 0800-000321, or directly contact the national taxation bureaus, regional taxation branches, or regional taxation offices for further information.

Contact person for press release: Section Head Tsai of Sales Tax Division 
Tel: (03) 3396789 ext. 1280