Regulations for the Collection of Tobacco and Alcohol Tax Article 15
If the manufacturer has a processing department, the tobacco or alcohol tax and health and welfare surcharge payable on taxable goods transferred from the manufacturing department to the processing department shall be paid once a month, while the payment period and procedures shall be the same as those for ex-factory goods.
中文原文 菸酒稅稽徵規則第15條
產製廠商設有加工部門者，由製造部門移送加工部門之菸酒，其應納之菸酒稅及菸品健康福利捐每月繳納一次，繳納期間及申報手續，與出廠菸酒同。