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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 20-1
Content:
After the Articles amended on 21 April 2017 came into force, the tax revenues from raising the Tobacco and Alcohol tax amounts from NT$ 590 to NT$ 1,590 referred to in Article 7 shall be appropriated for the long-term care service development fund established in accordance with the Long-Term Care Services Act, and used for long-term care services, notwithstanding the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.
 Update:2018-04-24

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