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法律與法規命令

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Chapter 4【Tax Collection Procedures】 Section 1【Domestically Manufactured Alcohol and Tobacco Products】 Article 13
Content:
When a manufacturer files a monthly tax return for taxable tobacco or alcohol products released from the factory by submitting a Tax Calculation Statement, the following documents shall be attached:
(1)Copy of tax payment receipt;
(2)Monthly production/sales statement, and tax-exempt tobacco or alcohol ex-factory statement
(3)Monthly statement of tax-exempt raw materials usage status 
(4)Monthly statement of factory delivery sheets usage status
(5)Monthly statement of in and out of an untaxed warehouse
(6)Other documents as prescribed by the Ministry of Finance
Tobacco manufacturers shall pay the health and welfare surcharge when filing the tobacco tax return.
 Update:2018-04-24

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