The taxpayers of tobacco and alcohol tax are as follows:
- For tobacco and alcohol products manufactured domestically: the manufacturer.
- For tobacco and alcohol products manufactured on consignment basis: the consigned manufacturer.
- 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.