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
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