Tobacco and Alcohol Tax Act Article 20
Regulations pertaining to registration, tax collection, tax exemption and tax refund in this Act shall be prescribed by the MOF.
中文原文 菸酒稅法第20條
本法有關登記、稽徵、免稅及退稅事項之規則，由財政部定之。
English translation for reference only; the Chinese text prevails. Not legal advice.