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What is the Tobacco and Alcohol Tax? Who shall pay the tax?

Tobacco and alcohol tax is a special excise duty which is levied upon removal of tobacco and alcohol products from the factory or upon importation, whether manufactured domestically or imported from aboard.

The taxpayers of tobacco and alcohol tax can be divided

into the following five categories :

1.For tobacco and alcohol products manufactured domestically: the manufacturer.

2.For tobacco and alcohol products manufactured on consignment basis: the consigned manufacturer. In the case of a consignor who is a manufacturer of taxable tobacco or alcohol products, he or she may apply to the competent tax collection authority for the consignor to be deemed as the taxpayer.

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 reseller, the person who uses the products for other purposes, or the holder of the goods.

(Articles 1, 3, 4 of the Tobacco and Alcohol Tax Act)

Last updated:2020-07-06