The demand for refrigerators, air conditioners, and dehumidifiers has increased as recent weather has been hot and rainy. Article 11-1 of the Commodity Tax Act encourages the public to save energy and reduce carbon emissions by allowing buyers who purchase new refrigerators, new air conditioners, or new dehumidifiers that meet the energy efficiency classification of Level 1 or 2 approved by the Ministry of Economic Affairs to apply to the tax collection authority for a reduced commodity tax refund within 6 months of the purchase date, with a maximum tax deduction of NT$2,000 per unit.
The Kaohsiung National Taxation Bureau of the Ministry of Finance further explained that, for a more convenient way to apply for a reduced commodity tax refund when purchasing energy-saving appliances, it is recommended to use the simplified identity authentication online application method, which does not require a voucher or card reader. Applicants can go to The Ministry of Finance's eTax Portal （https://www.etax.nat.gov.tw）/Tax Information/Purchase Energy Saving Appliance Reduced Commodity Tax Refund Area/Consumer Online Application, click "Simplified Identity Authentication（Direct tax refund only）," and apply for a reduced commodity tax refund at home without having to go out, reducing transportation costs and paper usage. In addition, after applying, the system will send a receipt number to the applicant's email address. The online application process is completed once the applicant obtains the receipt number.
The Bureau would like to remind applicants to take photos and upload image files of the passbook cover of the buyer's financial institution account, the uniform invoice or receipt on the date of purchase, and the product warranty （warranty card） in order to reduce case content errors that would affect the subsequent tax refund process when applying for a tax refund online. According to the screen, the tax collection agency will individually check and log in the buyer's identity and appliance information. Once the tax collection agency reviews and verifies the case information, the tax refund will be automatically transferred to the designated account.
The Bureau calls on those who purchase energy-saving appliances to apply for refunds of reduced commodity taxes by using the 24-hour online application service of the Ministry of Finance's eTax Portal, which is convenient, fast, and allows applicants to track their application progress. If you have any questions, please call the toll-free service hotline at 0800-000-321, or go to the Bureau's website（https://www.ntbk.gov.tw）to use the National Tax Smart Customer Service "National Tax Helper" for online inquiries.
Simplified online application for identity authentication (direct tax refund only)
Provided by: Sales Tax Division
Contact: Ms. Chen Tel: (07)7256600 ext. 7380
Written by: Dai Yuhong Tel: (07)7256600 ext. 7385