1. Promulgated on 19 April, 2000 by Presidential Decree (89) Hua–Tsung-1-Yi-Tze No. 8900098140.
The Tobacco and Alcohol Tax Act come into force on 1 January, 2002 by Executive Yuan Decree (90) Yuan-Tai-Tsai-Tze No. 069671 on 29 November, 2001.
2. Article 17~19, Article 23 are amended; Article 22-1 is added; are promulgated by Presidential Decree Hua–Tsung-1-Yi-Tze No. 09100116810 on 20 June, 2002.
3. Article 22 and Article 23 are amended and promulgated by Presidential Decree Hua–Tsung-1-Yi-Tze No. 09500005901 on 18 January, 2006. The effective date of the promulgation shall be decided by the Executive Yuan.
The amendments come into force on 16 February, 2006 by Executive Yuan Decree Yuan-Tai-Tsai-Tze No. 0950003674 on 27 January 2006.
4. Article 2, Article 3, Article 8 and Article 10 are amended and promulgated by Presidential Decree Hua–Tsung-1-Yi-Tze No. 09700053481 on 7 May, 2008. The effective date of the promulgation shall be decided by the Executive Yuan.
The amendments come into force on 16 May, 2008 by Executive Yuan Decree Yuan-Tai-Tsai-Tze No. 0970017325 on 12 May, 2008.
5. Article 21 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi-Tze No. 09700250521 on 26 November, 2008. The effective date of the promulgation shall be decided by the Executive Yuan.
The amendments come into force on 26 November, 2008 by Executive Yuan Decree Yuan-Tai-Tsai-Tze No. 0970053622 on 26 November, 2008.
6. Article 8 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi-Tze No. 09800118231 on 13 May, 2009. The effective date of the promulgation shall be decided by the Executive Yuan.
The amendment come into force on 1 June, 2009 by Executive Yuan Decree Yuan-Tai-Tsai-Tze No. 0980028996 on 22 May, 2009.
7. Article 22 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi-Tze No. 09800323221 on 30 December, 2009. The effective date of the promulgation shall be decided by the Executive Yuan.
The amendments come into force on 30 December, 2009 by Executive Yuan Decree Yuan-Tai-Tsai-Tze No. 0980112033 on 30 December, 2009.
8. Article 2 is amended and promulgated by Presidential Decree Hua–Tsung-1-Yi-Tze No. 09900224421 on 1 September, 2010. The effective date of the promulgation shall be decided by the Executive Yuan.
The amendments come into force on 16 September, 2009 by Executive Yuan Decree Yuan-Tai-Tsai-Tze No. 0990050126 on 6 September, 2010.
9. Articles 7 and Article 20 are amended; Article 20-1 is added; and promulgated on 10 May 2017 by Presidential Decree Hua-Tzung-1-Yi-Tze No. 10600056421.
The amendments come into force on 12 June 2017 by Executive Yuan Decree Yuan-Tai-Tsai-Tze No. 1060015615 on 16 May, 2017.
10. Article 18 and Article 23 are amended and promulgated on 14 June, 2017 by Presidential Decree Hua–Tsung-1-Yi-Tze No. 10600073241.
11. Article 7 is amended on 8 February 2023 by Presidential Decree No. Hua–Tsung-1-Jing -Tze No. 11200009201. The effective date of the promulgation shall be decided by the Executive Yuan.
The amendments come into force on 1 April 2023 by Executive Yuan Decree Yuan-Tai-Tsai-Tze No. 1125004845 on 24 March, 2023.