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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 5【Inspection】 Article 24
When discovering cases of violation, the inspection personnel should immediately make a record by filling out a Violation Case Report, which states in detail the name and address of the tobacco or alcohol holder, name and address of its responsible person, name, specification, quantity, alcohol content, date of manufacture, origin of tobacco and alcohol products, and facts of violation, and ask the holder or on-site staff to view and sign the report. The competent tax authority will handle the case in accordance with the Act.

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