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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 25
If taxable imported tobacco or alcohol products are found to be involved in the evasion of customs duty, tobacco or alcohol tax, or health and welfare surcharge, a related report prepared according to the foregoing article as well as the seized tobacco or alcohol products will be forwarded to the Customs. The Customs will handle the evasion of customs duty according to the Customs Law and Statute Governing Customs Smuggling Prevention; with regard to the evasion of tobacco or alcohol tax as well as health and welfare surcharge, the Customs will impose tobacco and alcohol tax, penalty, and health and welfare surcharge pursuant to relevant provisions of the Act.

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