Regulations pertaining to registration, tax collection, tax exemption and tax refund in this Act shall be prescribed by the Ministry of Finance.

After the Articles amended on 21 April 2017 came into force, the tax revenues from raising the Tobacco and Alcohol tax amounts from NT$ 590 to NT$ 1,590 referred to in Article 7 shall be appropriated for the long-term care service development fund established in accordance with the Long-Term Care Services Act, and used for long-term care services, notwithstanding the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.

The rice spirits, the sale of which were constituted under a monopoly prior to the implementation of this Act, shall be sold at the regulated price under the TTWMB regime. If the selling price of the aforementioned rice spirits is higher than the regulated price, the vendor shall be fined from 1 to 3 times the amount of the excess of the regulated price.

The Health and Welfare Surcharges on tobacco products shall be collected by the collecting agencies of the tobacco and alcohol taxes when such taxes are collected.

Articles 3 to 6 and the rules of tax collection, taxpayers, exemption, refund and enforcement prescribed in Chapter 3 shall apply mutatis mutandis to the Health and Welfare Surcharge.

This law shall come into force from the date determined by the Executive Yuan.
Implementation of the amendments made to Articles of this law shall come into force when determined by the Executive Yuan, except in the case of those Articles amended on 12th June, 2002 and on 26th May, 2017.