Regulations for the Collection of Tobacco and Alcohol Tax. Country/Territory Taiwan Province of China Document type Regulation Date 2015 Source FAO, FAOLEX Subject Food & nutrition Keyword Beverages Tax/levy Geographical area Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific Abstract These Regulations are enacted in accordance with the Tobacco and Alcohol Tax Act. The Regulations consist of 41 Articles divided into 6 Chapters: General Provisions; Registration; Tax Units; Tax Collection Procedures; Tax Exemption and Refund; Supplementary Provisions. Full text Chinese Website moj.gov.tw References - Legislation Implements Tobacco and Alcohol Tax Act. Legislation | Taiwan Province of China Keyword: Beverages, Authorization/permit, Offences/penalties, International trade, Food quality control/food safety, Registration, Tobacco Source: FAO, FAOLEX Amended by Decree of Ministry of Finance No. 10604684000 laying down Amendment on the " Regulations for the Collection of Tobacco and Alcohol Tax". Legislation | Taiwan Province of China | 2017 Keyword: Beverages, Tax/levy Source: FAO, FAOLEX