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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
Article 15
If the manufacturer has a processing department, the tobacco or alcohol tax and health and welfare surcharge payable on taxable goods transferred from the manufacturing department to the processing department shall be paid once a month, while the payment period and procedures shall be the same as those for ex-factory goods.

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