Imposed Object and Scope

     Accord to TATA, the tobacco and alcohol tax shall be levied upon domestically manufactured as well as imported tobacco products and alcoholic beverages.

Tax Payers

1. The manufacturer of tobacco products and alcoholic beverages manufactured domestically.
2. The consigned manufacturer.
3. The receiver of the goods, the holders of the bill of lading, or the holder of the goods for tobacco products and alcoholic beverages imported from abroad.
4. The auctioneer of untaxed tobacco products and alcoholic beverages auctioned off by the court or other agencies.
5. The person or the holder who uses exempted tobacco products and alcoholic beverages which are either resold or used for other purposes, have lost their tax-exempt status.

Regulation (the following Link to Laws & Regulations Databae of The Republic of China(Taiwan))

• Tobacco and Alcohol Tax Act
• Regulations for the Collection of Tobacco and Alcohol Tax