Tobacco and Alcohol Tax Act｜第 3 條｜賦稅｜Act｜In Force
第 一 章｜財政部｜v1.0
Last Amended: 2025-01-24
Tobacco and alcohol tax shall be levied upon release of tobacco or alcohol products from the factory or upon importation. The taxable tobacco or alcohol products are deemed as “release from the factory” in any of the following conditions: 1. Products are provided in the factory for consumption. 2. Products are processed in the factory into non-taxable products. 3. Products in the factory are transferred to another person out of the law’s compulsory execution or for other purposes. 4. Products in stock when the manufacturer applies for de-registration. 5. Products yet to be taxed are short in quantity for a reason other than fire, water or other uncontrollable calamity after transport to factories for processing, packing or storage in untaxed warehouses or in factories.