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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 3【Tobacco and Alcohol Products for Exhibition】 Article 34
In cases where a manufacturer provides tobacco or alcohol products for exhibition and afterwards returns the products to the factory or exports them, the manufacturer shall submit the information on the nature of the exhibition, organizer, exhibition site, exhibition period, and quantity needed, as well as the supporting document issued by the exhibition organizer to the competent tax authority for approval of tax exemption on the products when released from the factory or imported.
If the aforesaid tax-exempt goods are to be sold at the exhibition site, the manufacturer shall pay tobacco or alcohol tax and health and welfare surcharge to the competent tax authority where the manufacturer is located.
For the tax-exempt tobacco or alcohol products for exhibition, the taxpayer shall, within one month from the conclusion of exhibition, submit the related return shipment documents or 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.

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