Tobacco and Alcohol Tax Act Article 22
The health and welfare surcharges on tobacco products shall be collected by the competent tax authority of the tobacco and alcohol taxes when such taxes are collected.
中文原文 菸酒稅法第22條
菸品依菸害防制法規定應徵之健康福利捐，由菸酒稅稽徵機關於徵收菸酒稅時代徵之。