Accord to NATNTP, the tobacco and alcohol tax shall be levied upon domestically manufactured as well as imported tobacco products and alcoholic beverages. |
- The manufacturer of tobacco products and alcoholic beverages manufactured domestically.
- The consigned manufacturer.
- The receiver of the goods, the holders of the bill of lading, or the holder of the goods for tobacco products and alcoholic beverages imported from abroad.
- The auctioneer of untaxed tobacco products and alcoholic beverages auctioned off by the court or other agencies.
- The person or the holder who uses exempted tobacco products and alcoholic beverages which are either resold or used for other purposes, have lost their tax-exempt status.
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- Tobacco and Alcohol Tax Act
- Regulations for the Collection of Tobacco and Alcohol Tax
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