Issuer
Under the National Payment Systems Act, an issuer is any person who provides the means or the instrument to hold or transfer funds. (Sec. 4(g), R.A. No. 11127)
Under the Gift Check Act of 2017, an issuer is any person, natural or juridical, who provides the instrument that holds value for which consumer goods or services will be exchanged. (Sec. 4(c), R.A. No. 10962)