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Tobacco and Alcohol Tax Act - Article 6

Tobacco and Alcohol Tax Act｜第 6 條｜賦稅｜Act｜In Force

第 一 章｜財政部｜v1.0

Last Amended: 2025-01-24

Content

The tobacco or alcohol tax paid on tobacco and alcohol products which meet any of the following conditions shall be refunded: 1. Products exported abroad. 2. Products used as raw materials for manufacturing export products. 3. Products returned to the factory for reprocessing or refining into taxable tobacco or alcohol products. 4. Products destroyed due to damage or the quality not conforming to the standard prescribed by the government. 5. Products physically destroyed by flood, fire or other uncontrollable force while in transit or storage.

Related Regulations - Tobacco and Alcohol Tax Act

• Fire Services Act - Article 15-3（第 15-3 條）
• The Tobacco and Alcohol Administration Act - Article 17（第 17 條）
• Tobacco and Alcohol Tax Act - Article 1（第 1 條）
• Tobacco and Alcohol Tax Act - Article 2（第 2 條）
• Tobacco and Alcohol Tax Act - Article 3（第 3 條）
• Tobacco and Alcohol Tax Act - Article 4（第 4 條）
• Tobacco and Alcohol Tax Act - Article 5（第 5 條）