The Tobacco and Alcohol Administration Act Article 16

A tobacco or alcohol importer may only be organized as a company. However, this provision does not apply when a partnership or a sole proprietorship obtains an establishment permit or a license permit as a tobacco or alcohol importer prior to the enforcement of the amendment of May 30, 2014 of this article, and the responsible person of the business remained unchanged subsequent to the amendment and enforcement of this article.A party applying to establish itself as a tobacco or alcohol importer shall fill out an application and submit it to the central competent authority to apply for an establishment permit, and within two years after obtaining an establishment permit, shall attach the documents verifying its registration as a company and apply to the central competent authority for issuance of a license permit. Operation of the business may begin only after the license permit is obtained.Regulations governing the application procedures for an establishment permit and a license permit for a tobacco or alcohol importer, the documents to be submitted, the causes for the revocation of the establishment permit, the issuance or reissuance of a license permit, and other matters of compliance, will be prescribed by the central competent authority.For applicants that obtain an establishment permit as a tobacco or alcohol importer prior to enforcement of the amendment of May 30, 2014 of this article, the two-year period referred to in Paragraph 2 begins from the date of enforcement.When an applicant fails to apply for the issuance of a license permit prior to the deadline of Paragraph 2 or the preceding paragraph, the establishment permit originally obtained will cease to be effective. With legitimate reason, however, the applicant may apply to the central competent authority for an extension prior to the deadline. No extension may exceed one year in length, and only two such extensions may be granted.