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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 16
If a consignor has registered as the taxpayer of tobacco or alcohol tax as provided in the second paragraph, Article 4 of the Act, the manufacturer shall fill out a factory delivery sheet when delivering the goods to the consignor. The consignor should record the receipt, sales and inventory of tobacco or alcohol products, and file a monthly return to pay tobacco or alcohol tax and health and welfare surcharge for such goods together with ex-factory tobacco or alcohol products manufactured for itself in the month.

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