FAQPunishment of Alcohol and Tobacco Tax
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How does the manufacturer apply for destruction and tax refund of taxed tobacco and alcohol due to deterioration? |
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If the taxed tobacco and alcohol are damaged due to deterioration or the quality does not meet the standards stipulated by the government, the storage location, processing method and date should be reported to the goods in accordance with the "Key Points for Examining the Destruction of Dutiable Goods or Tobacco and Alcohol by the State Taxation Bureaus of the Ministry of Finance and Regions" After the local tax collection agency applies for dispatching personnel to destroy or return to the furnace, apply to the local tax collection agency or customs where the manufacturer is located for refund of the original tobacco and alcohol tax and tobacco product health and welfare donations.
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If the manufacturer of tobacco and alcohol tax fails to declare or does not declare in accordance with the limit, what are the regulations on late declaration fee and late declaration fee? |
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What punishment will the taxpayer of tobacco and alcohol tax pay the tax and the health welfare donation of tobacco products after the due date? |
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Tobacco and alcohol tax taxpayers who pay taxes and health welfare donations of tobacco products overdue shall be charged a late fee of 1% of the overdue amount every 3 days starting from the day after the payment period expires; those who have not paid within 30 days , transferred for enforcement according to law. However, due to force majeure or reasons not attributable to the taxpayer, the tax cannot be paid within the statutory period, within 10 days after the reason disappears, a specific proof can be submitted to the tax collection agency for an extension or installment payment approved , exempt from late payment fees. The above-mentioned tax payable and health welfare donation for tobacco products shall start from the day following the expiration of the overdue period to the day when the taxpayer automatically pays or compulsorily collects and pays. Interest is calculated on a daily basis and collected together |
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Those are acts of evading tobacco and alcohol taxes? What will be the punishment? |
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If the taxpayer has one of the following circumstances of evading tobacco and alcohol taxes and health welfare donations for tobacco products, in addition to the supplementary collection of tobacco and alcohol taxes and health welfare donations for tobacco products, a fine of 1 to 3 times the supplementary amount will be imposed :
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What are the violations of tobacco and alcohol tax procedures? What will be the punishment? |
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A tobacco and alcohol tax payer who falls under any of the following circumstances shall be fined TWD10,000 to TWD50,000 and notified to make up or make corrections within the time limit; penalty:
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