Tobacco and Alcohol Tax Act Article 9
In addition to obtaining a permit in accordance with the relevant provisions of the Tobacco and Alcohol Administration Act, tobacco or alcohol manufacturers shall, prior to commencing manufacture, apply to the competent tax authority at the place where the factory is located for registration as a tobacco or alcohol manufacturer and for its tobacco and alcohol products.
中文原文 菸酒稅法第9條
菸酒產製廠商除應依菸酒管理法有關規定，取得許可執照外，並應於開始產製前，向工廠所在地主管稽徵機關辦理菸酒稅廠商登記及產品登記。