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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