The taxpayers of tobacco and alcohol tax are as follows:
1.For tobacco and alcohol products manufactured domestically: the manufacturer. 
2.For tobacco and alcohol products manufactured on consignment basis: the consigned manufacturer. 
3.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. 
4.For untaxed tobacco and alcohol products auctioned off by the court or other agencies: the purchaser. 
5.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. 
For the tobacco and alcohol products specified in subparagraph 2 of the preceding paragraph, 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.