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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 14
Content:
If the manufacturer does not pay the tax payable and file the report required within the prescribed time limit, as prescribed in Article 12, paragraph 1, the competent tax collection authority shall immediately notify the manufacturer to pay or file within 3 days. If the manufacturer still fails to do so within the specified time limit, the competent tax collection authority shall immediately proceed to investigate and, where there is tax payable, assess the tax payable. If the manufacturer does not pay the assessed tax within the prescribed time limit, the competent tax collection authority may prohibit the manufacture from removing the tobacco or alcohol products from the factory until the tax is fully paid.
 Update:2018-04-24

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