According to National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, flat-glass manufactured domestically or imported from abroad shall be subject to commodity tax in accordance with the Commodity Tax Act except as otherwise provided by any other laws. Flat-glass which includes all kinds of flat-glass and glass bar that are polished or sand, colored or transparent, figured or engraved, polish-edged or non-polish-edged, roll-edged or unroll-edged are taxed on an ad valorem basis at 10%. However, electrification glass and reinforced glass for used in producing molds are exempt from commodity tax.
       The NTBNA further explained that, in accordance with Article 9-1 of the Commodity Tax Act, any domestic manufacturers or importers may apply for exemption from the commodity tax on the glass used exclusively for photovoltaic modules by submitting a statement promising not to sell or use such products for any other purposes as well as the certificate of usage issued by the competent industry authority. The tax incentive period was originally from November 24, 2017 to November 23, 2022. In order to continue to strengthen the domestic solar photovoltaic industry supply chain and develop solar photovoltaic energy, the Executive Yuan approved extending the preferential period for 5 years to November 23, 2027.
       The NTBNA would like to remind you, that should you have any questions, please call the toll-free service number 0800-000321 or visit the National Taxation Bureau.