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

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Tax Related Laws & Regulations

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Chapter 3【Tax Units】 Article 11
Content:
Cigarettes shall be taxed by the unit of per 1000 sticks; cut tobacco and cigars shall be taxed per kilogram; other tobacco products shall be taxed per kilogram or the unit of per 1000 sticks. If the weight of 1000 sticks exceeds 1 kilogram, the tax is calculated based on weight in kilograms; if the weight is less than 1 kilogram, the tax is calculated based on 1000 sticks; and taxable tobacco in amounts of less than 1000 sticks or one kilogram shall be taxed by proportion.
 
 Update:2023-03-30

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