Tobacco and Alcohol Tax Act Article 4
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 products, the holder of the bill of lading or the holder of the products.4. For tobacco and alcohol products yet to be taxed, 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 seller or the user, or the holder of the products.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 authority for taking the consignor as taxpayer.
中文原文 菸酒稅法第4條
菸酒稅之納稅義務人如下：
一、國內產製之菸酒，為產製廠商。
二、委託代製之菸酒，為受託之產製廠商。
三、國外進口之菸酒，為收貨人、提貨單或貨物持有人。
四、法院及其他機關拍賣尚未完稅之菸酒，為拍定人。
五、免稅菸酒因轉讓或移作他用而不符免稅規定者，為轉讓或移作他用之人或貨物持有人。
前項第二款委託代製之菸酒，委託廠商為產製應稅菸酒之廠商者，得向主管稽徵機關申請以委託廠商為納稅義務人。
一、國內產製之菸酒，為產製廠商。
二、委託代製之菸酒，為受託之產製廠商。
三、國外進口之菸酒，為收貨人、提貨單或貨物持有人。
四、法院及其他機關拍賣尚未完稅之菸酒，為拍定人。
五、免稅菸酒因轉讓或移作他用而不符免稅規定者，為轉讓或移作他用之人或貨物持有人。
前項第二款委託代製之菸酒，委託廠商為產製應稅菸酒之廠商者，得向主管稽徵機關申請以委託廠商為納稅義務人。