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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
Section 2【Imported Tobacco and Alcohol Products】 Article 18
The taxpayer for imported taxable tobacco and alcohol products shall declare and pay tobacco or alcohol tax as well as the health and welfare surcharge to the Customs at the time of importation.
Visitor:1  Update:2018-04-24

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