The taxpayer and the time of collection of the tax on the commodity tax are as follows:
1. In the case of a manufacturer of commodities, the taxpayer is the manufacturer, and the tax is collected upon release from the factory.
2. In the case of a manufacturer of commodities on a consign-process contract, the taxpayer is the manufacturer of the processed commodities, and the tax is collected upon release from the factory.
3. In the case of imported commodities, the taxpayer is the consignee or the holder of the bill of lading or of the commodities, and the tax is collected upon importation.
4. In the case of an auction or sale, by a court or other institution, of taxable commodities yet to be taxed, the taxpayer is the winning bidder, the purchaser, or the assumer of the commodities, and the tax is collected at the time of the auction or sale.
5. In the case of untaxed commodities that lose its tax-exempt status due to a transfer or a change in purpose of use, the taxpayer is the person initiating the transfer or the person who change the purpose of use, and the tax is collected at the time of the transfer or the change in purpose of use. However, in the event that the transferring party or the party that changes the purpose of use is unknown, the taxpayer is the holder of the commodities.
For the commodities prescribed in Subparagraph 2 of the preceding paragraph, if the consignor is a manufacturer of taxable commodities, the consignor can apply to the competent tax authority for taking the consignor as the taxpayer.
Taxable commodities deemed as “release from the factory” in any of the following conditions:
1. Commodities provided in the factory for consumption.
2. Commodities processed in the factory into non-taxable products.
3. Commodities in the factory transferred to another person except the case of an auction or sale by a court or other institution.
4. Commodities in stock when the manufacturer applies for de-registration.
5. Commodities yet to be taxed, destroyed or reduced in quantity for a reason other than fire, water or other uncontrollable calamity after transport to factories for processing, packing or storage in untaxed warehouses or in factories.