Fee Standards for Examination of Applications, Issuance of Certification, and Granting of Permission as Charged to Importers and Producers of Tobacco and Alcohol Products Article 4
A tobacco/alcohol producer and a tobacco/alcohol importer is required to pay an annual license fee as follows:1.Tobacco producer: the annual license fee shall be calculated at 0.1% of its paid-in capital; provided, however, that such license fee shall not be less than NT$ 100,000 or more than NT$ 1,000,000.2.Alcohol producer:(1) One established pursuant to Article 10 of the Act as a company limited by shares: The annual license fee shall be calculated at 0.05% of its paid-in capital; provided, however, that such license fee shall not be less than NT$ 20,000 or more than NT$ 500,000.(2) One established pursuant to Article 10 of the Act other than as a company limited by shares: NT$ 20,000.(3) One established pursuant to Article 11 of the Act: NT$ 10,000.3.Tobacco/alcohol importer: NT$ 6,000.When a business under the preceding paragraph pays the annual license fee for the first year, the annual license fee shall be paid in proportion to the number of months of business operation. However, for a tobacco/alcohol importer that obtained its permit license prior to the enforcement of Article 23 of the Act as amended and promulgated on June 18 2014, the annual license fee for the first year shall be paid within 3 months from the day the amendment to that article is enforced. The annual license fee for every year from the second year onward shall be paid by December 31 of the previous year. If it fails to pay the fee by the deadline, the Charges and Fees Act shall apply.Where a business under Paragraph 1 discontinues its tobacco/alcohol business, it may apply for a refund of the annual license fee already paid in proportion to the remaining number of months counting from the month following that in which its permit license is canceled by the central competent authority.Where there is a change in the paid-in capital of a tobacco/alcohol producer that is organized as a company limited by shares, the annual license fee will be supplemented (refunded) from the month following that when the company completed its change of registration.The period less than a full month shall be discarded when calculating the number of months referred to in Paragraph 2.
中文原文 菸酒業審查費證照費及許可費收費標準第4條
菸酒製造業者及菸酒進口業者應按年繳納許可年費，其費額如下：
一、菸製造業者：按實收資本額千分之一計收。
但不得低於新臺幣十萬元或高於新臺幣一百萬元。
二、酒製造業者：
（一）依本法第十條設立屬股份有限公司者：按實收資本額萬分之五計收。
但不得低於新臺幣二萬元或高於新臺幣五十萬元。
（二）依本法第十條設立非屬股份有限公司者：新臺幣二萬元。
（三）依本法第十一條設立者：新臺幣一萬元。
三、菸酒進口業者：新臺幣六千元。
前項業者於首年繳納許可年費時，應按營業之月數比率繳納，但本法中華民國一百零三年六月十八日修正公布之第二十三條施行前已取得許可執照之菸酒進口業者，其首年許可年費應自該條文修正施行之日起三個月內繳納之。
第二年起許可年費均應於上年十二月三十一日前繳納之。
屆期未繳納者，依規費法規定辦理。
第一項業者結束菸酒業務，得申請自中央主管機關註銷許可執照之次月起，按剩餘月數比率退還已繳納之許可年費。
菸酒製造業者之組織屬股份有限公司者，其實收資本額變更時，以該公司完成公司變更登記之次月起補（退）許可年費差額。
第二項之月數未滿整月之部分，不予計入。
一、菸製造業者：按實收資本額千分之一計收。
但不得低於新臺幣十萬元或高於新臺幣一百萬元。
二、酒製造業者：
（一）依本法第十條設立屬股份有限公司者：按實收資本額萬分之五計收。
但不得低於新臺幣二萬元或高於新臺幣五十萬元。
（二）依本法第十條設立非屬股份有限公司者：新臺幣二萬元。
（三）依本法第十一條設立者：新臺幣一萬元。
三、菸酒進口業者：新臺幣六千元。
前項業者於首年繳納許可年費時，應按營業之月數比率繳納，但本法中華民國一百零三年六月十八日修正公布之第二十三條施行前已取得許可執照之菸酒進口業者，其首年許可年費應自該條文修正施行之日起三個月內繳納之。
第二年起許可年費均應於上年十二月三十一日前繳納之。
屆期未繳納者，依規費法規定辦理。
第一項業者結束菸酒業務，得申請自中央主管機關註銷許可執照之次月起，按剩餘月數比率退還已繳納之許可年費。
菸酒製造業者之組織屬股份有限公司者，其實收資本額變更時，以該公司完成公司變更登記之次月起補（退）許可年費差額。
第二項之月數未滿整月之部分，不予計入。