1. The manufacturer of tobacco products and alcoholic beverages manufactured domestically.

2. The consigned manufacturer.

3. The receiver of the goods, the holders of the bill of lading, or the holder of the goods for tobacco products and alcoholic beverages imported from abroad.

4. The auctioneer of untaxed tobacco products and alcoholic beverages auctioned off by the court or other agencies.

5. The person or the holder who uses exempted tobacco products and alcoholic beverages which are either resold or used for other purposes, have lost their tax-exempt status.

1. Tobacco and Alcohol Tax Act

2. Regulations for the Collection of Tobacco and Alcohol Tax