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Title:
Regulations for the Collection of Tobacco and Alcohol Tax
CH
Category:
Ministry of Finance(財政部)
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Legislative History
Chapter 1 General Provisions
§ 1
Chapter 2 Registration
§ 4
Section 1 Manufacturer Registration
§ 4
Section 2 Product Registration
§ 8
Chapter 3 Tax Units
§ 11
Chapter 4 Tax Collection Procedures
§ 13
Section 1 Domestically Manufactured Alcohol and Tobacco Products
§ 13
Section 2 Imported Tobacco and Alcohol Products
§ 18
Section 3 Books and Documentary Evidence
§ 20
Section 4 Movement of Untaxed Tobacco and Alcohol Products
§ 21
Section 5 Inspection
§ 24
Chapter 5 Tax Exemption and Refund
§ 26
Section 1 Exported Tobacco and Alcohol Products
§ 26
Section 2 Raw Materials Used for the Manufacture of Another Tobacco or Alcohol Product
§ 30
Section 3 Tobacco and Alcohol Products for Exhibition
§ 34
Section 4 Returned or Damaged Tobacco and Alcohol Products
§ 35
Section 5 Disposition of Physically Destroyed or Lost Goods
§ 39
Chapter 6 Supplemental Provisions
§ 40