Tobacco and Alcohol Tax Act Article 11
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.
中文原文 菸酒稅法第11條
產製廠商應依規定設置並保存足以正確計算菸酒稅之帳簿、憑證及會計紀錄。