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 17
Manufacturers should use uniform invoices and state the name and specifications of their tobacco or alcohol products on the uniform invoice when issuing.
If a manufacturer also sells goods other than tobacco and alcohol products, the uniform invoices issued thereof should be separated from those of tobacco and alcohol products, unless a manufacturer uses computerized uniform invoices or issues electronic uniform invoices.

Back Home TOP