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Common Reject Reasons for the Purchase of Energy-Saving Appliances for Refunding Reduced Commodity Tax!

The National Taxation Bureau of Kaohsiung of MOF stated that the purchase of energy-saving appliances for the refund of goods tax reduction policy has implemented since June 15, 2019. As of the end of January 2020, more than 860,000 appliances have approved for refunding reduced commodity tax, and the total amount is more than NTD1.4 billion. However, there are also nearly 7,000 appliances that have been rejected and cannot be refunded. Therefore, the bureau has compiled the following common reasons for the reject. Please pay special attention to the following:

Serial number

Reject Reason

Description

1

Duplicate application

 (1) Each energy-saving appliance limits to one application. If the energy-saving appliance has already applied for and has approved to refund the tax amount, it cannot apply repeatedly.

 (2) An example: Applicant A has applied for a tax refund for energy-saving appliance to the competent tax collection authority A. Applicant A has applied again for a tax refund to the competent tax collection authority B for the same energy-saving appliance after approval. In this case, the repeated application shall reject.

2

Does not meet the requirements

 (1) Within 2 years from the effective date of Article 11-1 of the Commodity Tax Act (that is, from June 15, 2019, to June 14, 2020,) the purchase is under the energy efficiency classification of the Ministry of Economic Affairs to level 1 or 2.  If a new refrigerator, new air conditioner, or new dehumidifier you have bought is not for sale and has not returned or exchanged, you can apply for a refunding reduced commodity tax.

 (2) An example: Applicant B applied for tax refunds, but when the competent tax collection authority found that the energy efficiency rating of the appliance was not level 1 or level 2, it will reject your application.

3

Exceed the deadline of application

(1) You should submit the application to the competent tax collection authority within 6 months from the date of purchase.

 (2) An example: Applicant C purchased an energy-saving electrical appliance on July 10, 2019. According to law, applicant C should submit before January 10, 2020, but C applied later than January 20, 2020. The application period exceeded, so it rejected.

4

Overdue to correct

 (1) The application or attached documents do not meet the requirements notified by the competent tax collection authority. If the applicant fails to make corrections or incomplete corrections within the time limit, the competent tax collection authority will not accept the application.

 (2) An example: Applicant D was incomplete because the application materials were not complete. The competent tax collection authority asked applicant D to make corrections before December 10, 2019. Applicant D did not make corrections within the deadline.

 

If the public has any questions, they can call the toll-free service number 0800-000321 or go to the eTAX Portal of the Ministry of Finance (website: https://www.etax.gov.tw).
 

 

Contact: Mr. Liang, the officer of the Third Examination Division


TEL: 07-7256600 ext.8617

Issued:National Taxation Bureau of Kaohsiung Release date:2020-03-16 Last updated:2020-03-16