Tobacco Hazards Prevention Act Article 5

The collected surcharges shall be used for the National Health Insurance reserves, for cancer prevention and control, for improving the quality of medical care, for subsidizing the areas in shortage of medical resources, medical expenses for rare diseases, and the health insurance fee for the persons in economic difficulties, for the prevention and control of tobacco hazards at both central and local government levels, for promoting public health and social welfare, for tracking down smuggled or inferior tobacco products, for preventing the evasion of tobacco taxes, for providing assistance to tobacco farmers and workers of relevant industries. The regulations for allocating and using the collected surcharges shall be formulated by the central competent authority in conjunction with the Ministry of Finance.The definitions of the areas in shortage of medical resources and the persons in economic difficulties in the preceding paragraph shall be stipulated by the central competent authority.