1. Promulgated on 29 December, 2000 by Ministry of Finance Decree Tai-Tsai-Shuei No. 0890459109. The Regulations for the Collection of Tobacco and Alcohol Tax shall become effective from the implementation date of the Tobacco and Alcohol Tax Act (1 January, 2002).
2. Article 4~8, Article 9, Article 10, Article 23, Article 30, Article 31, Article 34, and Article 41 are amended; Article 8-1 is added; and promulgated on 22 December, 2008 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 09704567200.
3. Article 13, Article 18, Article 37, and Article 39 are amended; Article 2 is deleted; and promulgated on 17 June, 2010 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 09904527660.
4. Article 9, Article 10, and Article 41 are amended and promulgated on 16 April, 2015 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 10400551510.
The amended articles of the Regulations shall come into force from the date of promulgation, except for Article 9 shall become effective from 1 January, 2015.
5. Article 17 is amended and promulgated on 10 November, 2017 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 10604684000.
6. Article 11, Article 13, Article 17, and Article 41 are amended and promulgated on 25 March 2023 by Ministry of Finance Decree Tai-Tsai-Shuei-Tze No. 11204534290. The amended articles of the Regulations shall come into force from the date of promulgation, except for Article 11 shall become effective from 1 April, 2023.