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法律與法規命令

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
History
Note: In case of any discrepancy between the English version and the Chinese text of this Act, the Chinese text shall govern.
Promulgated on 29 December 2000 by MOF Decree No. 0890459109 and implemented on 1 January 2002.
Revised Articles 4, 5, 6, 7, 8, 8-1, 9, 10, 23, 30, 31, 34, and 41 promulgated in the government decree No. 09704567200 by the MOF on 22 December 2008.
Article 2 deleted, Articles 13, 18, 37 and 39 amended promulgated on 17 June 2010 per MOF Decree No. 09904527660.
Revised Articles 9, 10 and 41 promulgated in the government decree No. 10400551510 by the MOF on 16 April 2015.
Revised Articles 17 promulgated in the government decree No. 10604684000 by the MOF on 10 November 2017.
Visitor:27  Update:2018-04-24

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