In addition to obtaining a permit in accordance with the relevant provisions of the Tobacco and Alcohol Administration Act, tobacco or alcohol manufacturers shall, prior to commencing manufacture, apply to the competent tax collection authority at the place where the factory is located for registration as a tobacco or alcohol manufacturer and for its tobacco and alcohol products.

Where there is a change to any registered items of the manufacturer, or where there is a dissolution or termination of the operation, the manufacturer shall apply to the competent tax ollection authority for amendment or cancellation of the registration and shall pay the tax payable within 15 days from the day the event takes place.
If a manufacturer has ceased production for over one year, moved to an unknown location or the permit licenses of the business have been nullified, revoked or abolished by the central competent authority, the competent tax authority may proceed to cancel the registration of the manufacturer. However, if the aforesaid manufacturer is found to have untaxed stock, owe tobacco and alcohol tax, or have unsettled cases of violation, the aforesaid registration will only be cancelled after all such cases are settled.

The manufacturer shall, according to regulation, set up and keep account books, evidential documents and relevant records sufficient for the accurate calculation of tobacco and alcohol tax.

The manufacturer shall pay to the government treasury, prior to the 15th of the following month, the tax payable on the tobacco or alcohol products removed from the factory in the current month, and file with the competent tax collection authority a tax return in the form prescribed by the Ministry of Finance, setting out the tax payable and attaching the tax payment receipt thereto. This provision also applies to the case where there is no tax payable.
In the case of importation of taxable tobacco or alcohol products, the taxpayer shall file a report with the customs office, and the tobacco or alcohol tax shall be collected by the customs office on behalf of the competent tax collection authority.
In the case of untaxed tobacco or alcohol products auctioned off by the court or other agencies, tax shall be paid to the competent tax collection authority at the place where the tobacco or alcohol products are located prior to delivery thereof.

Any additional tax payable and surcharges for belated filing or non-filing as provided in this Act shall be made known to the taxpayer by the competent tax collection authority through a payment notice demanding payment to the government treasury within 15 days following receipt of the notice.

If the manufacturer does not pay the tax payable and file the report required within the prescribed time limit, as prescribed in Article 12, paragraph 1, the competent tax collection authority shall immediately notify the manufacturer to pay or file within 3 days. If the manufacturer still fails to do so within the specified time limit, the competent tax collection authority shall immediately proceed to investigate and, where there is tax payable, assess the tax payable. If the manufacturer does not pay the assessed tax within the prescribed time limit, the competent tax collection authority may prohibit the manufacture from removing the tobacco or alcohol products from the factory until the tax is fully paid.

In the event that a tobacco or alcohol case is suspected of tax evasion, the competent tax collection authority shall state the facts and apply to the judicial authority to issue a search warrant and, in conjunction with the local police or self-governing personnel, enter the premises where the account books, documents or evidence are kept in order to conduct a search. During the search, persons who are not personnel of the aforesaid agencies shall not be allowed to participate in it. The relevant account books, documents or evidence obtained from the search shall all be taken back by the personnel participating in the search to the said tax collection authority for processing according to act.
When the judicial authority receives the application referred to in the preceding paragraph from the tax collection authority and considers it reasonable, it shall promptly issue the search warrant; the tax collection authority shall complete the search within 10 days after the search warrant has been issued and shall return the search warrant to the judicial authority.