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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Chapter 3【Tax Units】 Article 11
Cigarettes shall be taxed by the unit of per 1000 sticks; cut tobacco, cigars and other tobacco products shall be taxed per kilogram; taxable tobacco in amounts of less than 1000 sticks or one kilogram shall be taxed by proportion.

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