| Accord to TATA, the tobacco and alcohol tax shall be levied upon domestically manufactured as well as imported tobacco products and alcoholic beverages. |
- For tobacco and alcohol products manufactured domestically: the manufacturer.
- For tobacco and alcohol products manufactured on consignment basis: the consigned manufacturer. If the consignor is a manufacturer of taxable tobacco or alcohol products, the consignor may apply to the competent tax collection authority for taking the consignor as taxpayer.
- For tobacco and alcohol products imported from abroad: the receiver of the goods, the holder of the bill of lading or the holder of the goods.
- For untaxed tobacco and alcohol products auctioned off by the court or other agencies: the purchaser.
- For exempted tobacco and alcohol products, which are resold or used for other purposes, having lost their tax-exempt status and on which tax shall be paid: the holder of the goods.
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