Taiwan Tobacco and Liquor Corporation Introduction
The exclusive sales system in Taiwan originated during the Japanese colonial period. In the 14th year before the Republic of China (1898), the Taiwan Governor-General's Office maintained the existing opium monopoly and expanded its scope by implementing monopolies on salt and camphor. In January of the 11th year before the Republic of China (1901), it merged the original Taiwan Pharmaceutical Bureau, the Taiwan Salt Administration, and the Taiwan Camphor Bureau to establish the "Taiwan Governor-General's Monopoly Bureau." The Taiwan Governor-General's Office subsequently included tobacco and alcohol in the monopoly scope in the 7th year before the Republic of China (1905) and the 11th year (1922). In the 31st year (1942), matches and weights and measures were also brought under the monopoly system, and in the 32nd year (1943), petroleum was specified as a monopolized commodity. Therefore, before the restoration of Taiwan, there were eight monopolized products: tobacco, alcohol, opium, salt, camphor, matches, petroleum, and weights and measures. The Tobacco and Alcohol Monopoly Bureau was responsible for the production, transportation, and sales of tobacco and alcohol, meeting the needs of the public and enforcing the tobacco and alcohol monopoly laws. Its affiliated agencies, tobacco and alcohol distribution units, and licensed retailers are spread across Taiwan, creating a well-established marketing network, and the profits from tobacco and alcohol sales were paid into the national treasury, fulfilling both economic and financial responsibilities. Over the years, its operations have been effective, and the revenue from the monopoly has consistently played a pivotal role in national tax income. According to the "Temporary Regulations for the Adjustment of Functions and Organizations of the Taiwan Provincial Government," the Taiwan Provincial Tobacco and Alcohol Monopoly Bureau was restructured on July 1, 1999, under the central authority of the Ministry of Finance, continuing to manage tobacco and alcohol administration and production and sales operations. In recent years, in response to internationalization and liberalization, the government has considered abolishing the tobacco and alcohol monopoly and opening up the production of tobacco and alcohol, subsequently announcing the "Tobacco and Alcohol Management Act" and the "Tobacco and Alcohol Tax Act," which took effect on January 1, 2002, abolishing the monopoly system and returning tobacco and alcohol to a tax system. The "Taiwan Tobacco and Liquor Corporation Act" was passed by the Legislative Yuan on April 25, 2002, and promulgated by the President on May 15, 2002, thus, on July 1, 2002, the Tobacco and Alcohol Monopoly Bureau was transformed into the "Taiwan Tobacco and Liquor Corporation." Source: Official Website of Taiwan Tobacco and Liquor Corporation.
