Page 100 - TAIWAN TOBACCO CONTROL ANNUAL REPORT 2019

According to the provisions set forth in Article 4 of the Regulations governing allocation and use of health and welfare surcharge of tobacco products, 1% of the tobacco product health and welfare surcharges collected shall be allocated to central and local agencies responsible for investigating and seizing illicit tobacco products and prevent evasion of tobacco product health and welfare surcharges. Additionally, according to the Guidelines for the usage of funds derived from the tobacco product health and welfare surcharge to carry out seizures of contraband or counterfeit tobacco products and preventing tax evasion, 95% of the allocated tobacco surcharge (1%) shall be used as the operational budget of investigating and seizing illicit tobacco products, while 5% shall be used for preventing the evasion of the tobacco product health and welfare surcharge in 2018. A cross-departmental Central Supervisory Agency for the Investigation and Seizure of Illicit Tobacco and Alcohol Products was established in order to integrate and coordinate supervision and handling of major smuggling cases of tobacco products. Members include the Ministry of Finance, Ministry of the Interior, Ministry of Health and Welfare, Ministry of Justice, Coast Guard Administration, and Consumer Protection Committee. Agencies responsible for carrying out the actual inspection and suppression of illegal acts include integrated inspection task forces composed of financial, environmental protection, health, industry and commerce, news, and police units of the local governments. These agencies shall jointly carry out investigations for dealing with various illegal trade activities according to their relevant responsibilities. Joint efforts from central and local investigative agencies as well as proper deployment of necessary manpower needed to continuously review and revise investigation plans and actual practices helped optimize work specializations and collaborative synergy. Investigative agencies were thus able to devise strategic plans and various practices to help enhance overall performance of investigative efforts. 98