Regulations for the Collection of Tobacco and Alcohol Tax Article 19
The Customs should submit a monthly statement on tobacco and alcohol taxes and health and welfare surcharges collected to the competent tax authority where the customs house is located.
中文原文 菸酒稅稽徵規則第19條
海關代徵菸酒稅及菸品健康福利捐，應按月列表送所在地主管稽徵機關備查。