The Tobacco and Alcohol Administration Act Article 15
When any of the following circumstances applies to a tobacco or alcohol producer, it shall surrender its license permit to the central competent authority within 30 days from the date of occurrence of the fact. For a tobacco or alcohol producer that fails to surrender its license permit upon expiry of the foregoing time limit, the central competent authority shall cancel the license permit and revoke its establishment permit:1. It terminates its tobacco or alcohol business.2. Its factory registration is voided or revoked, or it has been found by an audit carried out by the competent authority that tobacco or alcohol is in fact no longer being produced.
中文原文 菸酒管理法第15條
菸酒製造業者有下列情形之一者,應於事實發生之日起算三十日內,向中央主管機關繳銷許可執照;屆期未繳銷者,中央主管機關應註銷之,並均廢止其設立許可:
一、結束菸酒業務。
二、工廠登記經撤銷或廢止,或經主管機關查核其已無菸酒產製事實。
一、結束菸酒業務。
二、工廠登記經撤銷或廢止,或經主管機關查核其已無菸酒產製事實。