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法律與法規命令

Tax Act:
Tobacco and Alcohol Tax Act
Article 12
Content:
The manufacturer shall pay to the government treasury, prior to the 15th of the following month, the tax payable on the tobacco or alcohol products removed from the factory in the current month, and file with the competent tax collection authority a tax return in the form prescribed by the Ministry of Finance, setting out the tax payable and attaching the tax payment receipt thereto. This provision also applies to the case where there is no tax payable.
In the case of importation of taxable tobacco or alcohol products, the taxpayer shall file a report with the customs office, and the tobacco or alcohol tax shall be collected by the customs office on behalf of the competent tax collection authority.
In the case of untaxed tobacco or alcohol products auctioned off by the court or other agencies, tax shall be paid to the competent tax collection authority at the place where the tobacco or alcohol products are located prior to delivery thereof.
 Update:2018-04-24

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