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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 21
Content:
The rice spirits, the sale of which were constituted under a monopoly prior to the implementation of this Act, shall be sold at the regulated price under the TTWMB regime. If the selling price of the aforementioned rice spirits is higher than the regulated price, the vendor shall be fined from 1 to 3 times the amount of the excess of the regulated price.
Visitor:1  Update:2018-04-24

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