Q：
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How much is the tax on alcohol?
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A：
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According to the different raw materials used and manufacturing methods, it is divided into 6 types of taxation, and the taxable amount is as follows:
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Wine brewing:
(1)
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Beer: NT$26 per liter.
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(2)
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Other brewed wine: NT$7 per liter and per degree of alcohol content.
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Distilled alcoholic beverages: NT$2.5 per liter according to the alcohol content per degree.
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Remanufactured alcoholic beverages: if the alcohol content exceeds 20% by volume, NT$185 per liter will be charged; if the alcohol content is below 20% by volume, NT$7 will be charged per liter based on alcohol content per degree.
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Cooking wine: NT$9 per liter.
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Other alcoholic beverages: NT$7 per liter according to the alcohol content per degree.
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Alcohol: NT$15 per liter.
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Q：
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How should tobacco and alcohol manufacturers handle manufacturer registration and product registration?
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A：
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In addition to obtaining a license in accordance with the relevant provisions of the Tobacco and Alcohol Administration Law, tobacco and alcohol manufacturers should also apply to the tax collection agency where the factory is located for registration of tobacco and alcohol tax manufacturers and product registration before starting to produce tobacco and alcohol. They are described as follows:
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Manufacturer registration: Before starting the production of tobacco and alcohol, the manufacturer shall fill out the application form for the establishment of a tobacco and alcohol tax manufacturer in accordance with the prescribed format, together with the manufacturer registration form and other documents, and attach a copy of the tobacco and alcohol manufacturing license, 2 copies of the concise floor plan of the factory and warehouse and the production and operation plan of the tobacco and alcohol manufacturing industry, etc., and submit them to the local tax collection agency for registration.
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Product registration: Before starting to produce tobacco and alcohol, the manufacturer should consult with the local taxation bureau to compile the product number, and fill in the product registration application form in duplicate, 4-inch photos, labels and drawings of the sample. 2 copies each, and send to the local tax collection agency for examination and registration. If the photos, marks and patterns of the above-mentioned samples that should be inspected cannot be inspected before production, they can be inspected within 2 days after the first production is completed.
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Q：
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When the tobacco and alcohol tax manufacturers apply for changes in the registration items, or dissolve or terminate the tobacco and alcohol business, how should they handle the modification registration or cancellation registration?
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A：
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When there is a change in the registration items applied by the manufacturer, or the manufacturer dissolves or terminates the tobacco and alcohol business, it should apply to the local taxation agency for modification or cancellation of registration within 15 days from the date of the fact and pay the tax payable. They are described as follows:
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Manufacturer change registration: If there is any change in the items contained in the manufacturer registration form, the manufacturer registration form shall be filled out again within 15 days from the date of the fact, indicating the changed items, and the changed part of the certificate and its photocopy shall be sent to the place where the manufacturer is located. IRS application to change registration.
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Product change registration: For products that have been approved for registration, except for changes in product name, specifications, capacity, net weight or alcohol content, the registration must be re-registered. If there are changes in other registration items, they should be reported to the local tax collection agency applies for the change of registration. However, if the usage pattern on the packaging is changed, it is only necessary to report to the local taxation agency for reference.
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Deregistration of the manufacturer: If the manufacturer goes out of business, it shall apply to the local tax collection agency for deregistration within 15 days from the date of the fact, and at the same time report the sale or storage of the production machinery and the remaining raw materials. If there are unpaid tobacco and alcohol taxes or underpaid tobacco and alcohol taxes, the taxes and health and welfare donations for tobacco products should still be paid in full. If there is a violation case, the registration should be canceled only after the case is closed.
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Deregistration of products: When the production of a product that has been approved for registration ceases, an application for deregistration shall be applied.
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Q：
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For those who have already paid the tobacco and alcohol tax, can the original tobacco and alcohol tax be refunded?
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A：
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For the tobacco and alcohol tax that has been paid, the original tobacco and alcohol tax can be refunded under any of the following circumstances:
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Shipped and sold abroad.
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Those used as raw materials for the manufacture of goods for export.
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Those that are unsalable and returned to the factory for sorting or processing into taxable tobacco and alcohol.
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Those that have been damaged for some reason or whose quality does not meet the standards stipulated by the government and have been destroyed.
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During the process of transporting or storing tobacco and alcohol, the manufacturer or importer is destroyed by fire, sinking by falling into water or other irresistible disasters, resulting in the destruction of objects.
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Q：
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How do manufacturers handle tax refunds for export taxed tobacco and alcohol?
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A：
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For the export of taxed tobacco and alcohol, the manufacturer shall, after exporting the tobacco and alcohol, submit the relevant certification documents that have paid the tobacco and alcohol tax and the export declaration issued by the customs, and apply to the local tax collection agency for a refund of the tobacco and alcohol tax and tobacco. Goods health welfare donation.
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FAQ
