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Legislative History

Title: Tobacco and Alcohol Tax Act CH
Announced Date: 2000-04-19
Amended Date: 2017-06-14
Category: Ministry of Finance(財政部)
1. Promulgated by Presidential Decree No. 8900098140 on 19 April 2000.
2. Amendments to Article 17, Article 19, Article 22-1 and Article 23 of the Tobacco and Alcohol Tax Act were promulgated by Presidential Decree No. 091000116810 on 12 June, 2002.
3. Amendments to Article 22 and Article 23 of the Tobacco and Alcohol Tax Act were promulgated by Presidential Decree No. 09500005901 on 18 January, 2006.
4. Amendments to Article 2, Article 3, Article 8 and Article 10 of the Tobacco and Alcohol Tax Act were promulgated by Presidential Decree No. 09700053481 on 7 May, 2008.
5. Amendments to Article 21 of the Tobacco and Alcohol Tax Act were promulgated by Presidential Decree No. 09700250521 on 26 November, 2008.
6. Amendments to Article 8 of the Tobacco and Alcohol Tax Act were promulgated by Presidential Decree No. 09800118231 on 13 May, 2009.
7. Amendments to Article 22 of the Tobacco and Alcohol Tax Act were promulgated by Presidential Decree No. 09800323221 on 30 December, 2009.
8. Amendments to Article 2 of the Tobacco and Alcohol Tax Act were promulgated by Presidential Decree No. 09900224421 on 1 September, 2010.
9.Issuance of Decree Hua-tzung-1 Yi No. 10600056421 by the President on 10 May 2017:
Addendum to Article 20-1, and amendments to Article 7 and Article 20 of the Tobacco and Alcohol Tax Act.
Issuance of Decree Tai Tsai-Tze No. 1060015615 by the Executive Yuan on 16 May 2017:
The amendments to Articles 7, Article 20 and Article 20-1 of the Tobacco and Alcohol Tax Act which was promulgated on 5 May 2017 came into force on 12 June 2017.
10.Article 18 and 23 amended on 14th June 2017 by Presidential Decree No. Hua–Tsung-1-Yi 10600073240.