Tobacco and Alcohol Tax Act Article 14
If the manufacturer does not pay the tax payable and file the report required within the prescribed time limit, as prescribed in Paragraph 1, Article 12, the competent tax authority shall immediately notify the manufacturer to pay or file within 3 days. If the manufacturer still fails to do so within the specified time limit, the competent tax authority shall immediately proceed to investigate and, where there is tax payable, assess the tax payable. If the manufacturer does not pay the assessed tax within the prescribed time limit, the competent tax authority may prohibit the manufacture from releasing the tobacco or alcohol products from the factory until the tax is fully paid.
中文原文 菸酒稅法第14條
產製廠商逾第十二條第一項規定期限未繳納應納稅款或未申報者，主管稽徵機關應即通知於三日內補繳或補報；屆期仍未辦理者，主管稽徵機關應即進行調查，核定其應納稅額通知納稅義務人限期繳納；屆期未繳納者，得停止其菸酒之出廠，至稅款繳清為止。