If a manufacturer has an untaxed warehouse set up pursuant to the foregoing article, it shall file a monthly report on the movement of untaxed tobacco or alcohol products and submit it together with the monthly production/sales statement to the competent tax authority before the fifteenth (15th) of the following month. A report on the movement of untaxed tobacco or alcohol products in and out of the warehouse shall also be submitted to the competent tax authority where the untaxed warehouse is located.