The National Taxation Bureau of the Northern Area stated that, in response to increased gift-giving demand during holidays, alcohol manufacturers that repackage large-volume alcoholic products into smaller containers for sale are engaging in a form of “production” under the Tobacco and Alcohol Tax Act. As such, whether produced domestically or imported from abroad, manufacturers must complete business and product registration and pay the applicable tobacco and alcohol tax prior to such repackaging activities.
     The Bureau further explained that “production” under the Tobacco and Alcohol Tax Act includes manufacturing, repackaging, and other related activities. “Repackaging” refers to the act of unsealing and transferring bulk or large-volume tobacco or alcohol products into smaller containers, without any additional manufacturing or processing. Manufacturers must apply to the Ministry of Finance for a tobacco and alcohol manufacturing license, and prior to engaging in production or repackaging, must register as a taxable tobacco and alcohol manufacturer and register their products with the competent tax authority in the factory’s jurisdiction.
     The Bureau would like to remind manufacturers to regularly assess whether any production or repackaging activities have been carried out without the required manufacturer and product registration. It is also important to update registrations if there have been changes to the product name, specifications, volume, net weight, or alcohol content of previously approved products. Failure to comply with these requirements may result in penalties in accordance with the Tobacco and Alcohol Tax Act. For tax-related inquiries, please call the National Taxation Bureau's toll-free service hotline at 0800-000321 for assistance.
〔Contact person：Sales Tax Division Chief Tsai; Tel:（03）3396789 ext.1280〕