No. 20618
Promulgation Date 2024-12-31
Ministry of Finance and Economy
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Taxpayer)
Article 4 (Objects of taxation)
Article 5 (Kinds of alcoholic beverages)
Article 6 (Specifications of alcoholic beverages)
CHAPTER II TAX BASE AND TAX RATE
Article 7 (Tax base)
Article 8 (Tax rate)
CHAPTER III DECLARATION AND PAYMENT
Article 9 (Declaration of tax base)
Article 10 (Payment)
Article 11 (Deadline for payment)
SECTION 4 Decision, Rectification, Collection, and Refund
Article 12 (Decision and rectification)
Article 13 (Collection of liquor tax)
Article 14 (Taxation on imported alcoholic beverages)
Article 15 (Alcoholic beverages deemed to be released from manufactory)
Article 16 (Liquor tax collection due to nonprovision of security)
Article 17 (Release without paying tax)
Article 18 (Deduction and refund of tax for returned alcoholic beverages)
Article 19 (Deduction and refund of tax on alcoholic beverages to be used as raw materials)
CHAPTER V TAX EXEMPTION
Article 20 (Tax exemption)
CHAPTER VI SECURITY FOR TAX PAYMENT
Article 21 (Security and guarantee for liquor tax)
Article 22 (Appropriation of alcoholic beverages provided as security for tax payment for liquor tax)
Article 23 (Retention of alcoholic beverages provided as security for tax payment)
Article 24 (Application mutatis mutandis of the National Tax Collection Act)
Article 25 (Inquiry or inspection)
Article 26 (Application to entrustment of manufacture of liquor) The provisions of Chapters II through VI shall apply with regard to alcoholic beverages manufactured by entrustment under Article 3 (8) of the Liquor License Act, as follows:
CHAPTER VII PENALTY PROVISIONS
Article 27 (Administrative fines)
ADDENDA <Act No. 17762, Dec. 29, 2020>
ADDENDUM <Act No. 18593, Dec. 21, 2021>
ADDENDA <Act No. 19201, Dec. 31, 2022>
ADDENDA <Act No. 19588, Aug. 8, 2023>
ADDENDA <Act No. 19937, Dec. 31, 2023>
ADDENDA <Act No. 20618, Dec. 31, 2024>