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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Tobacco and Alcohol Tax Act
Article 10
Content:
Where there is a change to any registered items of the manufacturer, or where there is a dissolution or termination of the operation, the manufacturer shall apply to the competent tax ollection authority for amendment or cancellation of the registration and shall pay the tax payable within 15 days from the day the event takes place.
If a manufacturer has ceased production for over one year, moved to an unknown location or the permit licenses of the business have been nullified, revoked or abolished by the central competent authority, the competent tax authority may proceed to cancel the registration of the manufacturer. However, if the aforesaid manufacturer is found to have untaxed stock, owe tobacco and alcohol tax, or have unsettled cases of violation, the aforesaid registration will only be cancelled after all such cases are settled. 
 Update:2018-04-24

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