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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 15
Content:
In the event that a tobacco or alcohol case is suspected of tax evasion, the competent tax collection authority shall state the facts and apply to the judicial authority to issue a search warrant and, in conjunction with the local police or self-governing personnel, enter the premises where the account books, documents or evidence are kept in order to conduct a search. During the search, persons who are not personnel of the aforesaid agencies shall not be allowed to participate in it. The relevant account books, documents or evidence obtained from the search shall all be taken back by the personnel participating in the search to the said tax collection authority for processing according to act.
When the judicial authority receives the application referred to in the preceding paragraph from the tax collection authority and considers it reasonable, it shall promptly issue the search warrant; the tax collection authority shall complete the search within 10 days after the search warrant has been issued and shall return the search warrant to the judicial authority.
 Update:2018-04-24

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