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