skip to main content

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
Article 14
Manufacturers shall produce a factory delivery sheet, which itemizes the quantity of taxed, tax-exempt, and untaxed tobacco or alcohol products shipped before the goods are released from the factory.
In case of tax-exempt tobacco and alcohol products as prescribed in the aforesaid paragraph, the product names and quantities on the factory delivery sheet shall be recorded according to the following documents, except for tax-exempt directly exported goods:
(1)For tax-exempt materials to be supplied to another manufacturer for the production of tobacco or alcohol products: the Application for Tax Exemption of Materials which is approved by the competent tax authority. 
(2)For tobacco or alcohol products to be put on exhibition and returned to the same factory afterwards: the approval document which is issued by the competent tax authority.

Back Home TOP