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 27
For taxed exported tobacco or alcohol products, the taxpayer shall, after the goods are exported, submit a tax payment certificate and a copy of the export declaration issued by the Customs to the competent tax authority where the manufacturer is located for the refund of the tax and surcharge paid.

Back Home TOP