菸酒稅法

1Tobacco and alcohol tax shall be levied upon release of tobacco or alcohol products from the factory or upon importation.

2The taxable tobacco or alcohol products are deemed as “release from the factory” in any of the following conditions:

31. Products are provided in the factory for consumption.

42. Products are processed in the factory into non-taxable products.

53. Products in the factory are transferred to another person out of the law’s compulsory execution or for other purposes.

64. Products in stock when the manufacturer applies for de-registration.

75. 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.

1The taxpayers of tobacco and alcohol tax are as follows:

21. For tobacco and alcohol products manufactured domestically: the manufacturer.

32. For tobacco and alcohol products manufactured on consignment basis: the consigned manufacturer.

43. For tobacco and alcohol products imported from abroad: the receiver of the products, the holder of the bill of lading or the holder of the products.

54. For tobacco and alcohol products yet to be taxed, auctioned off by the court or other agencies: the purchaser.

65. For exempted tobacco and alcohol products, which are resold or used for other purposes, having lost their tax-exempt status and on which tax shall be paid: the seller or the user, or the holder of the products.

7For the tobacco and alcohol products specified in Subparagraph 2 of the preceding paragraph, if the consignor is a manufacturer of taxable tobacco or alcohol products, the consignor may apply to the competent tax authority for taking the consignor as taxpayer.

1Tobacco or alcohol products which meet any of the following conditions shall be exempt from tobacco and alcohol tax:

21. Products used for the manufacturing of other taxable tobacco or alcohol products.

32. Products exported abroad.

43. Products used for exhibition purposes and following the exhibition, either taken back in its original form to the factory or exported.

54. Products brought in from abroad as personal effects by either travelers or crewmembers for personal use, whose quantity does not exceed the limitation prescribed by the government.

1The tobacco or alcohol tax paid on tobacco and alcohol products which meet any of the following conditions shall be refunded:

21. Products exported abroad.

32. Products used as raw materials for manufacturing export products.

43. Products returned to the factory for reprocessing or refining into taxable tobacco or alcohol products.

54. Products destroyed due to damage or the quality not conforming to the standard prescribed by the government.

65. Products physically destroyed by flood, fire or other uncontrollable force while in transit or storage.

1The taxable tobacco products and their corresponding tax amounts are as follows:

21. Cigarettes: NT$1,590 per 1000 sticks.

32. Cut tobacco: NT$1,590 per kilo.

43. Cigars: NT$1,590 per kilo.

54. Other tobacco products: NT$1,590 per kilo or NT$1,590 per 1000 sticks, whichever is higher.

1The taxable alcohol products and their corresponding tax amounts are as follows:

21. Brewed alcoholic beverages:

3(1) Beer: NT$26 per litre.

4(2) Other brewed alcoholic beverages: NT$7 per litre per degree of alcohol content.

52. Distilled spirits: NT$2.5 per litre per degree of alcohol content.

63. Reprocessed alcoholic beverages: alcohol content exceeding 20% by volume at NT$185 per litre; alcohol content not exceed 20% by volume at NT$7 per litre per degree of alcohol content.

74. Cooking alcoholic products: NT$9 per litre.

85. Other alcoholic beverages: NT$7 per litre per degree of alcohol content.

96. Ethyl alcohol: NT$15 per litre.

In addition to obtaining a permit in accordance with the relevant provisions of the Tobacco and Alcohol Administration Act, tobacco or alcohol manufacturers shall, prior to commencing manufacture, apply to the competent tax authority at the place where the factory is located for registration as a tobacco or alcohol manufacturer and for its tobacco and alcohol products.

1Where there is a change to any registered items of the manufacturer, or where there is a dissolution or termination of the operation, the manufacturer shall apply to the competent tax authority for amendment or cancellation of the registration and shall pay the tax payable within 15 days from the day the event takes place.

2If a manufacturer has ceased production for over one year, moved to an unknown location or the permit licenses of the business have been nullified, revoked or abolished by the central competent authority, the competent tax authority may proceed to cancel the registration of the manufacturer. However, if the aforesaid manufacturer is found to have untaxed stock, owe tobacco and alcohol tax, or have unsettled cases of violation, the aforesaid registration will only be cancelled after all such cases are settled.

The manufacturer shall, according to regulation, set up and keep accounting books, vouchers and accounting records sufficient for the accurate calculation of tobacco and alcohol tax.

1The manufacturer shall pay to the government treasury, prior to the 15th of the following month, the tax payable on the tobacco or alcohol products released from the factory in the current month, and file with the competent tax authority a tax return in the form prescribed by the Ministry of Finance (hereinafter referred to as the MOF), setting out the tax payable and attaching the tax payment receipt thereto. This provision also applies to the case where there is no tax payable.

2In the case of importation of taxable tobacco or alcohol products, the taxpayer shall file a report with the customs office, and the tobacco or alcohol tax shall be collected by the customs office on behalf of the competent tax authority.

3In the case of tobacco or alcohol products yet to be taxed, auctioned off by the court or other agencies, tax shall be paid to the competent tax authority at the place where the tobacco or alcohol products are located prior to delivery thereof.

Any additional tax payable and surcharges for delinquent reporting or non-reporting as provided in this Act shall be made known to the taxpayer by the competent tax authority through a payment notice demanding payment to the government treasury within 15 days following receipt of the notice.

If the manufacturer does not pay the tax payable and file the report required within the prescribed time limit, as prescribed in Paragraph 1, Article 12, the competent tax authority shall immediately notify the manufacturer to pay or file within 3 days. If the manufacturer still fails to do so within the specified time limit, the competent tax authority shall immediately proceed to investigate and, where there is tax payable, assess the tax payable. If the manufacturer does not pay the assessed tax within the prescribed time limit, the competent tax authority may prohibit the manufacture from releasing the tobacco or alcohol products from the factory until the tax is fully paid.

1In the event that a tobacco or alcohol case is suspected of tax evasion and committing a crime, the competent tax authority shall state the facts and apply to the judicial authority to issue a search warrant and, in conjunction with the local police or self-governing personnel, enter the premises where the accounting books, documents or evidence are kept in order to conduct a search. During the search, persons who are not personnel of the aforesaid agencies shall not be allowed to participate in it. The relevant accounting books, documents or evidence obtained from the search shall all be taken back by the personnel participating in the search to the said competent tax authority for processing according to act.

2When the judicial authority receives the application referred to in the preceding paragraph from the competent tax authority and considers it reasonable, it shall promptly issue the search warrant; the competent tax authority shall complete the search within 10 days after the search warrant has been issued and shall return the search warrant to the judicial authority.

1In any of the following circumstances, the taxpayer shall be subject to a fine of not less than NT$10,000 but not more than NT$50,000, in addition to being notified to comply with the requirements or make corrections; a continuous fine may be imposed if the correction is not made within the specified time limit.

21. Failing to apply for registration as prescribed in Articles 9 or 10.

32. Failing to make statements or making false statements as prescribed in the Regulations for the Collection of Tobacco and Alcohol Tax.

43. Failing to set up and keep accounting books, evidential documents and relevant records as prescribed in Article 11.

1Where the manufacturer fails to file a tax return within the time limit prescribed in Paragraph 1 of Article 12 but has filed the tax return and paid the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in Article 14 upon the notification of the competent tax authority, a surcharge of 1% for delinquent reporting shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed; the amount of such surcharge shall not exceed NT$100,000 but shall not be less than NT$10,000.

2Where the manufacturer still fails to file the return and pay the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in Article 14, a surcharge of 2% for non-reporting shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed as assessed by the competent tax authority upon investigation; the amount of such surcharge shall not exceed NT$200,000 but shall not less than NT$20,000.

3Where the manufacturer as referred to in the preceding two paragraphs has no tobacco and alcohol tax and the health and welfare surcharge owing, the surcharge shall be NT$5,000 for delinquent reporting and NT$10,000 for non-reporting.

1A taxpayer, failing to pay any amount of tobacco and alcohol tax and the health and welfare surcharge on tobacco products within the specified time limit, shall be subject to a surcharge on belated payment.

2Interest on the aforesaid tax and the health and welfare surcharge due are calculated at the fixed interest rate on January 1 of each year for a one-year time deposit of postal savings, shall accrue daily from the next day following the prescribed payment deadline to the date of full payment by the taxpayer or the date of compulsory enforcement.

1In any of the following circumstances, the taxpayer shall be pursued for payment of taxes and surcharge and be fined no more than 3 times the amount of tax or surcharge evaded:

21. Manufacturing taxable tobacco or alcohol products and releasing the products from the factory without applying for registration as prescribed in Article 9.

32. Manufacturing taxable tobacco or alcohol products and releasing the products from the factory within the time limit, as prescribed in Article 14, during which products are forbidden to be released from the factory.

43. Failing to declare imported products and pay the tobacco and alcohol tax and the health and welfare surcharge at the time of importation.

54. Failing to pay the tobacco and alcohol tax and the health and welfare surcharge while selling or using exempt products for a purpose not originally intended.

65. The quantities of raw materials or finished products in stock differ from those recorded in the account books.

76. Failing to report or under-reporting the taxable quantity of the products.

87. Falsely reporting the classification of tobacco or alcohol products.

98. Any other evasion of the tobacco and alcohol tax and the health and welfare surcharge.

Regulations pertaining to registration, tax collection, tax exemption and tax refund in this Act shall be prescribed by the MOF.

After the articles amended on April 21, 2017 came into force, the tax revenues from raising the tobacco and alcohol tax amounts from NT$590 to NT$1,590 referred to in Article 7 shall be appropriated for the long-term care service development fund established in accordance with the Long-Term Care Services Act, and used for long-term care services, notwithstanding the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.

(Deleted)

The health and welfare surcharges on tobacco products shall be collected by the competent tax authority of the tobacco and alcohol taxes when such taxes are collected.

Articles 3 through 6 and the rules of tax collection, taxpayers, exemption, refund and enforcement prescribed in Chapter 3 shall apply mutatis mutandis to the health and welfare surcharge.

1This Act shall come into force from the date determined by the Executive Yuan.

2Implementation of the amendments made to articles of this Act shall come into force from the date determined by the Executive Yuan, except in the case of those articles amended on June 12, 2002, June 14, 2017, and January 7, 2025, which shall take effect as of the date of promulgation hereof.