tobacco tax
3.Where the manufacturer still fails to file the return and pay the Tobacco and Alcohol Tax and the Health and Welfare Surcharge owed within the time limit as prescribed in Article 14, a surcharge of two percent for non-filing shall be added to the total amount of the Tobacco and Alcohol Tax and the Health and Welfare Surcharge owed as assessed by the competent tax collection authority upon investigation; the amount of such surcharge shall not exceed NT$200,000 but shall not less than NT$ 20,000.

