The Tobacco and Alcohol Administration Act|第 10 條|國庫|Act|In Force
第 二 章|財政部|v1.0
Last Amended: 2017-12-27
A party applying to establish itself as a tobacco or alcohol producer shall fill out an application form and a production and operation plan and submit them to the central competent authority to apply for a permit of establishment, and within two years from the day on which it obtains the aforesaid permit, shall submit its factory registration and related evidentiary documents to the central competent authority to apply for issuance of a license permit. Production and operation may begin only after the license permit is obtained. Regulations governing the procedures for the application for an establishment permit and a license permit for a tobacco or alcohol producer, the documents to be submitted, the causes for the revocation of the establishment permit, the issuance or reissuance of a license permit, and other matters for compliance, will be prescribed by the central competent authority. For applicants that obtain an establishment permit for a tobacco or alcohol producer prior to the enforcement of the amendment of May 30, 2014 of this Article, the two-year period referred to in Paragraph 1 begins from the date of enforcement. When an applicant fails to apply for the issuance of a license permit prior to the deadline of Paragraph 1 or the preceding paragraph, the establishment permit originally obtained will cease to be effective. With legitimate reason, however, the applicant may apply to the central competent authority for an extension prior to the deadline. No extension may exceed one year in length, and only two such extensions may be granted.