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法律與法規命令

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Chapter 2【Registration】 Section 1【Manufacturer Registration】 Article 4
Content:
A manufacturer shall, prior to commencing production, fill out an Application for Manufacturer’s Registration of Tobacco and Alcohol Tax, and submit it together with the Manufacturer’s Registration Form and other required documents to the competent tax authority for review and approval. 
The aforesaid Manufacturer’s Registration Form shall contain the following particulars: 
(1)Name, tobacco and alcohol manufacturer license No., uniform business No., and address of the manufacturer;
(2)Types of organization;
(3)Total amount of capital;
(4)Name, date of birth, national ID No., household registration address, and seal specimen of factory’s responsible person;
(5) Name, date of birth, national ID No., household registration address, and seal specimen of the responsible person of a company, the business registration , or the agricultural organization established according to the law;
(6)Name and address of warehouse for untaxed tobacco and alcohol outside the premises of factory; and
(7)Name and capacity of major machinery/equipment.
Visitor:2  Update:2018-04-24

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