Tobacco and Alcohol Tax Act Article 3
Tobacco and alcohol tax shall be levied upon release of tobacco or alcohol products from the factory or upon importation.The taxable tobacco or alcohol products are deemed as “release from the factory” in any of the following conditions:1. Products are provided in the factory for consumption.2. Products are processed in the factory into non-taxable products.3. Products in the factory are transferred to another person out of the law’s compulsory execution or for other purposes.4. Products in stock when the manufacturer applies for de-registration.5. Products yet to be taxed are short in quantity for a reason other than fire, water or other uncontrollable calamity after transport to factories for processing, packing or storage in untaxed warehouses or in factories.
中文原文 菸酒稅法第3條
菸酒稅於菸酒出廠或進口時徵收之。
菸酒有下列情形之一，視為出廠：
一、在廠內供消費者。
二、在廠內加工為非應稅產品者。
三、在廠內因依法強制執行或其他原因而移轉他人持有者。
四、產製廠商申請註銷登記時之庫存菸酒。
五、未稅移運至加工、包裝場所或存儲未稅倉庫及廠內，有遇火焚毀或落水沉沒及其他人力不可抵抗災害以外之情事，致短少者。
菸酒有下列情形之一，視為出廠：
一、在廠內供消費者。
二、在廠內加工為非應稅產品者。
三、在廠內因依法強制執行或其他原因而移轉他人持有者。
四、產製廠商申請註銷登記時之庫存菸酒。
五、未稅移運至加工、包裝場所或存儲未稅倉庫及廠內，有遇火焚毀或落水沉沒及其他人力不可抵抗災害以外之情事，致短少者。