Regulations of the Tobacco Health and Welfare Surcharge Distribution and Utilization Article 5

The Tobacco Health and Welfare Surcharge shall be used as follows:1. For the distribution in paragraph 1 to 4 of the preceding article, the payee agency is the Ministry of Health and Welfare and its subordinate bodies.2. For the distribution in paragraph 5 of the preceding article, the payee agency is the Ministry of Finance and its subor- dinate bodies.3. For assistance and care to be provided to tobacco farmers and workers of relevant industries in the preceding article, the payee agency is the Ministry of Agriculture and its subordinate bodies.The allocated fund to the receiving institution shall be clearly labeled or other methods to indicate that the source of such fund is the tobacco surcharge. These funds should be managed through a budgetary system or through a special fund under its authority, following fiscal procedures and establishing a comprehensive management mechanism.The Ministry of Health and Welfare shall assess the utilization of the Tobacco Health and Welfare Surcharge according to its effectiveness, administrative coordination, and budget execution status. The assessment will be incorporated as a reference for future adjustments in the allocation ratio.The receiving institute shall disclose the relevant information of the execution status of the annual budget, performance, amount, subsidization (donation) matters, the name of the unit receiving the subsidy (donation) and the amount thereof, on the website of each and every institute before next April.