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
Chapter 5【Tax Exemption and Refund 】 Section 1【Exported Tobacco and Alcohol Products】 Article 26
For tax-exempt exported tobacco or alcohol products, the taxpayer shall, within three (3) months from the day following their release from the factory, submit the application and a copy of the export declaration issued by the Customs to the competent tax authority where the manufacturer is located for case closure. If the aforesaid filing is late, tobacco or alcohol tax shall be levied.

Back Home TOP