Regulations for the Collection of Tobacco and Alcohol Tax Article 7
If a manufacturer apply to the competent tax authority for cancellation of registration pursuant to paragraph 1 of Article 10 of the Act, the cancellation of registration shall be permitted only after the manufacturer has reported to the competent tax authority regarding the transfer, sales or storage of the production equipment and left-over stock of materials, has cleared the tobacco or alcohol tax and health and welfare surcharge and has settled all violations, if any.
中文原文 菸酒稅稽徵規則第7條
產製廠商依本法第十條第一項規定向主管稽徵機關申請註銷登記，應將生產機器及存餘原料之讓售或存置情形一併報明；如有未經完稅菸酒，應繳清稅款及菸品健康福利捐；如有違章案件，應俟結案，始准註銷登記。