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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 33
If a manufacturer does not follow the tax exemption procedures according to Article 31 herein and instead uses taxed tobacco or alcohol products to manufacture other tobacco and alcohol products, no tax or surcharge will be refunded.

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