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Tobacco and Alcohol Tax Act.

Country/Territory
Taiwan Province of China
Document type
Legislation
Date
Source
FAO, FAOLEX
Subject
Food & nutrition, Cultivated plants
Keyword
Beverages Authorization/permit Offences/penalties International trade Food quality control/food safety Registration Tobacco
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

The purpose of this Act is to promote the sound administration of tobacco and alcohol tax. The Act consists of 23 Articles divided into 5 Chapters: General Provisions; Taxable Items and Tax Amounts; Tax Collection; Penalties; Supplementary Provisions.

Full text
Chinese
Website
moj.gov.tw

References - Legislation

Implemented by

Regulations for the Collection of Tobacco and Alcohol Tax.

Legislation | Taiwan Province of China | 2015

Keyword: Beverages, Tax/levy

Source: FAO, FAOLEX