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Chapter Law Content

Chapter 2 Registration
Section 1 Manufacturer Registration
Article 4
A manufacturer shall, prior to commencing production, fill out an Application for Manufacturer’s Registration of Tobacco and Alcohol Tax, and submit it together with the Manufacturer’s Registration Form and other required documents to the competent tax authority for review and approval.
The aforesaid Manufacturer’s Registration Form shall contain the following particulars:
(1) Name, tobacco and alcohol manufacturer license No., uniform business No., and address of the manufacturer;
(2) Types of organization;
(3) Total amount of capital;
(4) Name, date of birth, national ID No., household registration address, and seal specimen of factory’s responsible person;
(5) Name, date of birth, national ID No., household registration address, and seal specimen of the responsible person of a company, the business registration , or the agricultural organization established according to the law;
(6) Name and address of warehouse for untaxed tobacco and alcohol outside the premises of factory; and
(7) Name and capacity of major machinery/equipment.
Article 5
When applying for registration as described in the foregoing article, a manufacturer shall attach the following documents:
(1) Photocopy of tobacco/alcohol manufacturing permit license;
(2) two copies of concise floor plan of factory /warehouse;
(3) two copies of production and business operation plans of tobacco/alcohol manufacturing.
Article 6
If a manufacturer applies to the competent tax authority for change of registration pursuant to paragraph 1 of Article 10 of the Act, it shall submit to the competent tax authority a new Manufacturer’s Registration Form with changed items noted thereon, and relevant support documents and photocopies.
Article 7
If a manufacturer apply to the competent tax authority for cancellation of registration pursuant to paragraph 1 of Article 10 of the Act, the cancellation of registration shall be permitted only after the manufacturer has reported to the competent tax authority regarding the transfer, sales or storage of the production equipment and left-over stock of materials, has cleared the tobacco or alcohol tax and health and welfare surcharge and has settled all violations, if any.
Section 2 Product Registration
Article 8
A manufacturer shall, prior to commencing the production of tobacco or alcohol products, contact the competent tax authority to obtain product numbers and fill out an Application for Product Registration, and submit a 4-inch photograph, the labeling and patterns of a product sample to the competent tax authority for review and approval.
The aforesaid Application for Product Registration shall contain the following particulars:
(1) Name, specifications, category of tobacco or alcohol product, alcohol content, and additives;
(2) Manufacturing process and raw materials used;
(3) Packing material, packing method, and volume or net weight contained in each unit;
(4) Whether the product is for export only; and
(5) Whether the product has the same quality and specifications as products produced by other factories.
The photograph of a product sample specified in the first paragraph, the labeling and patterns hereof may be submitted within two days after the first batch of production if the manufacturer is unable to submit the photograph prior to the commencement of production.
Article 8-1
If a manufacturer changes the name, specifications, volume, net weight or alcohol content of the approved tobacco and alcohol product, a new registration is required. For other changes in the original registration, the manufacturer shall apply to the competent tax authority for change in the registration prior to its production.
If the aforesaid change involves only the logo on the package, the manufacturer shall submit the information to the tax authority for reference without applying for a change of registration.
When the registered tobacco and alcohol cease production, the manufacturer shall apply for cancellation of registration.
Article 9
When a manufacturer produces tobacco and alcohol products for others on the basis of contract manufacturing and applies for product registration according to Article 8, it shall submit the manufacturing contract to the competent tax authority for review. In cases where the consignor and the manufacturer are located in areas under the jurisdiction of different tax authorities, the competent tax authority handling the application of said manufacturer should forward a copy of the manufacturing contract and Application for Product Registration to the competent tax authority where the consignor is located, upon approving the product registration.
If the aforesaid consignor has applied to the competent tax authority as a taxpayer of tobacco or alcohol tax according to the second paragraph, Article 4 of the Act, it shall be stated so in the manufacturing contract. In such event, the competent tax authority where the consignor is located shall, upon receiving the application and other documents forwarded by the competent tax authority where the manufacture is located, assign a Product No. to the product under application and notify the consignor to pay the tobacco or alcohol tax and health and welfare surcharge according to the prescribed regulations.
Article 10
The labeling of all tobacco and alcohol products shall comply with the provisions of the Tobacco and Alcohol Administration Act. But general cooking alcoholic products indicate in addition the percentage of salt content in the labeling.