The Tobacco and Alcohol Administration Act｜第 12 條｜國庫｜Act｜In Force
第 二 章｜財政部｜v1.0
Last Amended: 2017-12-27
Under any of the following circumstances, the application for an establishment permit presented by a tobacco or alcohol producer shall be rejected by the central competent authority: 1. The applicant or the responsible person is a minor, a person who is adjudicated a ward or under assistance, or a bankrupt. 2. The applicant or the responsible person is found to have violated the provisions of Paragraphs 1 or 2 of Article 45; Article 46; Paragraphs 2, 3, or 4 of Article 47; or Paragraph 1, Article 48, where the disqualified alcohol is the disqualified alcohol of Subparagraph 2, Article 7; or Paragraph 2, Article 48, prior to the disposition or judgment having become final and unappealable. 3. The applicant or the responsible person has violated Paragraphs 1 or 2 of Article 45; Article 46; Paragraphs 2, 3, or 4 of Article 47; Paragraph 1, Article 48, where the disqualified alcohol is the disqualified alcohol of Subparagraph 2, Article 7; or Paragraph 2, Article 48, for which they have received an administrative fine, and it has been less than two years since the full payment of the fine; or the applicant or responsible person has violated any of the above provisions or the Tax Collection Act, for which they have received a final and unappealable judgment of guilty, and the execution of the sentence has not been completed, or it has been less than two years since the completion of the execution of the sentence or the probationary period or pardon. 4. It has been less than three years since the establishment permit for the tobacco or alcohol producer was voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 15. 5. The applicant or the responsible person previously acted as the responsible person of a tobacco or alcohol producer, and it has been less than three years since the establishment permit of that business was voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 15. When the applicant or responsible person of a business that has already received an establishment permit or license permit as a tobacco or alcohol producer has been adjudicated a ward, placed under assistance, or declared bankrupt, as set out in Subparagraph 1 of the preceding paragraph, then that business, within 30 days after the occurrence of the fact, shall apply to the central competent authority to change its responsible person. If the business fails to apply within that period, the central competent authority will revoke its establishment permit. When any of the following circumstances applies to a business that has already obtained an establishment permit or license permit as a tobacco or alcohol producer, or applies to its responsible person, its establishment permit will be revoked by the central competent authority: 1. Violation of Paragraphs 1 or 2 of Article 45; Article 46; Paragraphs 2, 3, or 4 of Article 47; or Paragraph 1, Article 48, where the disqualified alcohol is the disqualified alcohol of Subparagraph 2, Article 7; or Paragraph 2, Article 48, when the disposition or judgment has become final and unappealable. 2. Violation of the Tax Collection Act, when a guilty judgment has become final and unappealable. 3. When the responsible person is concurrently the responsible person of another tobacco or alcohol producer, and the establishment permit for that business has been voided or revoked by the central competent authority. This provision does not apply when the establishment permit was revoked pursuant to Article 15.
申請菸酒製造業者之設立許可，有下列各款情形之一者，中央主管機關應不予許可： 一、申請人或負責人為未成年人、受監護或輔助宣告之人或破產人。 二、申請人或負責人經查獲有違反第四十五條第一項或第二項、第四十六條、第四十七條第二項、第三項或第四項、第四十八條第一項且劣酒屬第七條第二款者、第四十八條第二項規定之情事，在處分確定或判決確定前。 三、申請人或負責人曾違反第四十五條第一項或第二項、第四十六條、第四十七條第二項、第三項或第四項、第四十八條第一項且劣酒屬第七條第二款者、第四十八條第二項規定經罰鍰處分確定繳納完畢尚未逾二年；或違反上開規定或稅捐稽徵法經有罪判決確定，尚未執行完畢或執行完畢、緩刑期滿或赦免後，尚未逾二年。 四、經中央主管機關撤銷或廢止其菸酒製造業者之設立許可未滿三年。但經依第十五條規定廢止其設立許可者，不適用之。 五、申請人或負責人曾任菸酒製造業者之負責人，該業者經中央主管機關撤銷或廢止其設立許可未滿三年。但經依第十五條規定廢止其設立許可者，不適用之。 已取得菸酒製造業設立許可或許可執照之業者，其申請人或負責人有前項第一款所定受監護或輔助宣告或破產之情形，應於事實發生之日起算三十日內，向中央主管機關申請變更負責人；屆期未申請者，由中央主管機關廢止其設立許可。 已取得菸酒製造業設立許可或許可執照之業者或其負責人，有下列各款情形之一者，由中央主管機關廢止其設立許可： 一、違反第四十五條第一項或第二項、第四十六條、第四十七條第二項、第三項或第四項、第四十八條第一項且劣酒屬第七條第二款者、第四十八條第二項規定，經處分確定或有罪判決確定。 二、違反稅捐稽徵法經有罪判決確定。 三、負責人兼任其他菸酒製造業者之負責人，該業者經中央主管機關撤銷或廢止其設立許可。但該業者經依第十五條規定廢止其設立許可者，不適用之。