The Northern District National Taxation Bureau of the Ministry of Finance stated that there are many types of alcoholic beverages in the domestic market. According to the relevant provisions of the Tobacco and Alcohol Tax Act, tobacco and alcohol taxes should be levied when they leave the factory or are imported, regardless of whether they are domestically produced or imported from abroad. Imported tobacco and alcohol are collected by the customs on behalf of the manufacturer. Before production, tobacco and alcohol manufacturers must apply for a tobacco and alcohol manufacturing license from the Ministry of Finance in accordance with the Tobacco and Alcohol Management Act, and they must also register the manufacturer and products with the competent tax collection authority in the factory's location to report and pay tobacco and alcohol taxes.
The bureau further explained that "production" includes manufacturing, repackaging and other related activities. Repackaging refers to the repackaging of bulk or other larger weight, quantity, and capacity packaging of tobacco and alcohol, and the modification or filling of smaller specifications without other manufacturing or processing activities. If the product name, specification, capacity, net weight or alcohol content of registered tobacco and alcohol changes, the product registration should be re-processed.
The bureau calls on tobacco and alcohol manufacturers to check at any time whether they have "produced" but have not registered their manufacturers and products in accordance with regulations, and to register and declare and pay taxes as soon as possible to avoid penalties. If you have any questions, please call the toll-free service number 0800-000321 or contact the nearest branch, tax office or service center of the National Tax Bureau. The bureau will provide consulting services wholeheartedly.
Contact person for press release: Sales Tax Division Chief Cai Contact number: (03) 3396789 ext. 1280
Please use the form below to contact us, we will reply you as soon as possible. If you do not get a response after 48 hours, please contact us using another email account, thank you.
