Regulations for the Collection of Tobacco and Alcohol Tax Article 24
When discovering cases of violation, the inspection personnel should immediately make a record by filling out a Violation Case Report, which states in detail the name and address of the tobacco or alcohol holder, name and address of its responsible person, name, specification, quantity, alcohol content, date of manufacture, origin of tobacco and alcohol products, and facts of violation, and ask the holder or on-site staff to view and sign the report. The competent tax authority will handle the case in accordance with the Act.
中文原文 菸酒稅稽徵規則第24條
稽查人員查獲違章案件，應當場作成紀錄，填具違章案件報告表，詳實載明菸酒持有人名稱、地址、負責人姓名、住址、菸酒品名、規格、數量、酒精成分、產製日期、菸酒來源及違章事實等，交由菸酒持有人或在場人員閱覽並簽章後，由主管稽徵機關依本法之規定辦理。