Law

Supplementary Provisions

Article 20
Matters pertaining to registration and tax collection, as set forth in this Act, shall be governed by the Tobacco and Alcohol Tax Collection Regulations prescribed by the Ministry of Finance and promulgated upon the approval of the Executive Yuan.

Article 21
The rice spirits which constituted a monopoly prior to the implementation of this Act shall be sold at the regulated price under the TTWMB regime. If the selling price of the aforementioned rice spirits is higher than the regulated price, the vendor shall be subject to a penalty of NT$2,000 per bottle.

Article 22
The Health and Welfare Surcharge shall be imposed on tobacco products as follows:
1. Cigarettes: NT$500 per 1,000 sticks.
2. Cut tobacco: NT$500 per kilogram.
3. Cigars: NT$500 per kilogram.
4. Other tobacco products: NT$500 per kilogram.
The aforementioned Health and Welfare Surcharge amounts shall be subject to a review two years after the implementation of this Act.
The funds accumulated from the collected surcharge shall be apportioned as follows: ninety percent shall be placed in the safety reserve of the National Health Insurance Program with the remaining ten percent being used for the implementation of tobacco hazard-related preventive measures at both national and provincial levels of government, for the promotion of social welfare, for the audit of illegal tobacco products, for the prevention of tax evasion in relation to tobacco products, and for public health programs.
The regulation of distribution and utilization in dealing with the collected surcharge shall be formulated by the competent authority of the central government within one year following the enactment of this Act, and shall be submitted to the Legislative Yuan for examination.

Article 22-1
Articles 3 to 6 and the rules of tax collection, taxpayers, exemption, refund and enforcement prescribed in Chapter 3 shall apply mutatis mutandis to the Health and Welfare Surcharge.

Article 23
This law shall come into force from the date determined by the Executive Yuan.
Implementation of the amendments made to Articles of this law shall come into force when determined by the Executive Yuan, except in the case of those Articles amended on 12th June, 2002.