In the case of a manufacturer of goods, the taxpayer is the manufacturer.

In the case of a manufacturer of goods on a consign-process contract, the taxpayer is the manufacturer of the processed goods. If the consignor is a manufacturer of taxable goods, the consignor can apply to the tax collection authority in charge for taking the consignor as taxpayer. 

In the case of imported goods, the taxpayer is the consignee or the holder of the bill of lading or of the goods.

In the case of an auction or sale, by a court or other institution, of taxable goods for which the tax has not been paid, the taxpayer is the winning bidder, the purchaser, or the assumer of the goods.

In the case of untaxed goods that lose its tax-exempt status due to a transfer or a change in purpose of use, the taxpayer is the person initiating the transfer or the person who change the purpose of use. However, in the event that the transferring party or the party that changes the purpose of use is unknown, the taxpayer is the holder of the goods.

   •  Commodity Tax Act

   •  Regulations for the collection of Commodity Tax