Tobacco and Alcohol Tax Act Article 12

The manufacturer shall pay to the government treasury, prior to the 15th of the following month, the tax payable on the tobacco or alcohol products released from the factory in the current month, and file with the competent tax authority a tax return in the form prescribed by the Ministry of Finance (hereinafter referred to as the MOF), setting out the tax payable and attaching the tax payment receipt thereto. This provision also applies to the case where there is no tax payable.In the case of importation of taxable tobacco or alcohol products, the taxpayer shall file a report with the customs office, and the tobacco or alcohol tax shall be collected by the customs office on behalf of the competent tax authority.In the case of tobacco or alcohol products yet to be taxed, auctioned off by the court or other agencies, tax shall be paid to the competent tax authority at the place where the tobacco or alcohol products are located prior to delivery thereof.