Regulations of the Tobacco Health and Welfare Surcharge Distribution and Utilization Article 6
Accounting affairs of the Tobacco Health and Welfare Surcharge shall be implemented by each and every competent agency in accordance with pertinent laws and regulations.
中文原文 菸品健康福利捐分配及運作辦法（961011訂定）第6條
菸品健康福利捐會計事務之處理，由各受分配機關就其受分配之部分，依有關法令規定辦理。