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 8-1
If a manufacturer changes the name, specifications, volume, net weight or alcohol content of the approved tobacco and alcohol product, a new registration is required. For other changes in the original registration, the manufacturer shall apply to the competent tax authority for change in the registration prior to its production. 
If the aforesaid change involves only the logo on the package, the manufacturer shall submit the information to the tax authority for reference without applying for a change of registration.
When the registered tobacco and alcohol cease production, the manufacturer shall apply for cancellation of registration.

Back Home TOP