Tobacco and Alcohol Tax Act Article 10
Where 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.If 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.
中文原文 菸酒稅法第10條
產製廠商申請登記之事項有變更，或產製廠商解散或結束菸酒業務時，應於事實發生之日起十五日內，向主管稽徵機關申請變更或註銷登記，並繳清應納稅款。
產製廠商自行停止產製已滿一年、他遷不明或經中央主管機關公告註銷或撤銷、廢止許可者，主管稽徵機關得逕行註銷其登記。
但經查獲有未稅存貨、欠繳菸酒稅或違章未結之案件，應俟清理結案後再行註銷。
產製廠商自行停止產製已滿一年、他遷不明或經中央主管機關公告註銷或撤銷、廢止許可者，主管稽徵機關得逕行註銷其登記。
但經查獲有未稅存貨、欠繳菸酒稅或違章未結之案件，應俟清理結案後再行註銷。