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What is commodity tax? Who needs to pay it?

A commodity tax is a special consumption tax levied upon taxable commodities, locally- produced or imported from abroad, when shipped from manufacturers’ premises factories or imported from foreign countries. There are seven categories of taxable goods which include rubber, cement, beverages, flat, glass, oil and gas, electrical appliances, and vehicles, etc. The taxpayers are as follows:
1.For manufactured commodities, the manufacturers.
2.For commodities manufactured under a consign process contract, the commissioned manufacturers. However, when the consignor is a manufacturer of taxable commodities, an application may be made to the competent revenue service authority to have the consignor as the taxpayer.
3.For imported commodities, the persons who receive the goods, hold the bill of lading, or hold the goods.
4.For untaxed but taxable commodities auctioned or sold by the courts and other institutions, the bidders, purchasers, or the persons who get the commodities.
5.For tax-exempted commodities that no longer fulfill the conditions of exemption because of transfer or change of purpose, the persons who transfer or change the purpose of the commodities, or the persons who hold the commodities in case the persons who transfer or change the purpose are unknown.
(Article 2 of the Commodity Tax Act)

Last updated:2018-02-01