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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Regulations for the Collection of Tobacco and Alcohol Tax
Article 41
Content:
The Regulations herein shall be in force from the date of implementation of the Act.
The amended articles of the Regulations shall come into force from the date of promulgation, except for Article 9, which was amended and promulgated on 16 April 2015, and shall become effective from 1 January, 2015, except for Article 11, which was amended and promulgated on 23 March, 2023, and shall become effective from 1 April, 2023.
 Update:2023-03-30

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