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 goods, the taxpayer is the manufacturer, and the tax is collected upon release from the factory.
2. In the case of a manufacturer of goods on a consign-process contract, the taxpayer is the manufacturer of the processed goods, and the tax is collected upon release from the factory.
3. In the case of imported goods, the taxpayer is the consignee or the holder of the bill of lading or of the goods, and the tax is collected upon importation.
4. In the case of an auction or sale, by a court or other institution, of taxable goods for which the tax has not been paid, the taxpayer is the winning bidder, the purchaser, or the assumer of the goods, and the tax is collected at the time of the auction or sale.
5. In the case of untaxed goods 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 goods.
For the goods prescribed in Subparagraph 2 of the preceding paragraph, if the consignor is a manufacturer of taxable goods, the consignor can apply to the tax collection authority in charge for taking the consignor as taxpayer.
Goods deemed as “removal from the factory” in any of the following conditions:
1. Goods provided in the factory for consumption.
2. Goods processed in the factory into non-taxable products.
3. Goods in the factory transferred to another person except the case of an auction or sale by a court or other institution.
4. Goods in stock when the manufacturer applies for de-registration.
5. Untaxed goods 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.