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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 9
When a manufacturer produces tobacco and alcohol products for others on the basis of contract manufacturing and applies for product registration according to Article 8, it shall submit the manufacturing contract to the competent tax authority for review. In cases where the consignor and the manufacturer are located in areas under the jurisdiction of different tax authorities, the competent tax authority handling the application of said manufacturer should forward a copy of the manufacturing contract and Application for Product Registration to the competent tax authority where the consignor is located, upon approving the product registration.
If the aforesaid consignor has applied to the competent tax authority as a taxpayer of tobacco or alcohol tax according to the second paragraph, Article 4 of the Act, it shall be stated so in the manufacturing contract. In such event, the competent tax authority where the consignor is located shall, upon receiving the application and other documents forwarded by the competent tax authority where the manufacture is located, assign a Product No. to the product under application and notify the consignor to pay the tobacco or alcohol tax and health and welfare surcharge according to the prescribed regulations.

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