Act on Securing of Liquor Tax and on Liquor Business Associations

The Act aims to secure liquor tax revenue and stabilize the liquor industry, considering the significant position of liquor tax in national tax revenue. It allows liquor businesses to establish associations to cooperate in tax preservation and to conduct activities that promote their common interests. The Act also empowers the government to take necessary measures for liquor businesses to ensure the security of liquor tax and the stability of liquor transactions.

Contents

Chapter 1: General Provisions

Chapter 2: Liquor Business Associations

Chapter 3: Federations and Central Associations

Chapter 4: Measures for Securing Liquor Tax

Chapter 5: Supervision

Chapter 6: Miscellaneous Provisions

Chapter 7: Penal Provisions

Supplementary Provisions