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In Taiwan, the monopoly business in the sale of the tobacco and alcohol system had been implemented for more than 50 years and during the period of monopoly tax system, the related custom duty, business tax and commodity taxes were suspended or exempted. With the change in the environment, implementing measures to work toward free economy and Taiwan's entry into the World Trade Organization, the sale of tobacco and alcohol products is no longer a monopoly business anymore and then the tobacco and alcohol tax was introduced to replace the monopoly tax system, beginning from Jan 1, 2002.
The tobacco and alcohol taxes are levied on the tobacco or alcohol products which are produced domestically (including the related manufacturing and packaging) or imported from abroad upon removal of tobacco or alcohol products from the factory or upon importation.
The taxpayers of tobacco and alcohol taxes are as follows:
Exemptions | Refunds |
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Tobacco or alcohol products which meet any of the following conditions could be exempt from tobacco and alcohol tax:
|
The tobacco or alcohol paid on tobacco and alcohol products which meet any of the following conditions shall be refunded:
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For the tax payable relating to the tobacco or alcohol products removed from the factory in the current month, the manufacturer is obligated to pay the taxes with the national treasury, prior to the 15th of the following month, to fill a tax return to calculate the tax amount in the form prescribed by the Ministry of Finance, and to file the said return as well as the tax payment receipt accordingly with the competent tax collection authority. In addition, in case where there is no tax payable, the manufacturer is still obligated to file such return.
Upon importation of taxable tobacco or alcohol products, the taxpayer shall report with the customs office and the tobacco and alcohol taxes along with customs duty will be levied by the customs office.
For the untaxed tobacco or alcohol products auctioned off by the court or other agencies, the purchaser shall report and pay the tax with the competent tax collection authority before delivery of the products.
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