The National Taxation Bureau of Kaohsiung, Ministry of Finance said that the policy of reducing/refunding commodity tax for the purchase of a new refrigerator, air conditioner or dehumidifier with energy efficiency level 1 or 2 has been implemented for more than 3 years, and some people are not aware of the regulations and fail to get the tax refund or have the tax refund delayed.
Common mistakes and guidelines are listed below：
| No. |
Mistake |
Guidelines |
| 1 |
Applying online by "Simplified Identity Verification" without uploading the passbook cover. |
The "Simplified Identity Verification" method is limited to direct tax refunds, and the applicant's financial account information must be uploaded for verification. If the applicant does not upload the financial account’s passbook cover, fills in the wrong account information or provides a foreign currency account, the tax refund will be failed. |
| 2 |
Late application |
The application for the refund/reduction of commodity tax should be made within 6 months from the day following the date of the transaction contained in the invoice (receipt) for the purchase of household appliances, and no late application shall be allowed. |
| 3 |
Applicant is not the actual buyer |
If a uniform invoice or receipt for the purchase of an electrical appliance contains a uniform number for the buyer, the actual buyer should make the application. |
| 4 |
Duplicate applications |
Each energy-saving electrical appliance can only be used in one application, and no duplicate applications are allowed. |
| 5 |
Household appliances purchased do not meet energy efficiency requirements |
The purchase of household appliances must be new refrigerators, new air conditioners or new dehumidifiers with an energy efficiency rating of Level 1 or Level 2 approved by the Ministry of Economic Affairs, not for sale and not returned (exchanged). |
| 6. |
Incorrect information entry |
Applicants can refer to the guarantee or warranty card to fill in the appliance model and machine number. Split-type air conditioners only have energy efficiency ratings for outdoor units, and the manufacturing number of the outdoor unit should be filled in. If the public receives a notice for supplementary documents from the National Taxation Bureau, they should supplement and correct the information as soon as possible. |
The Bureau reminded that the implementation period of the refund/reduction of commodity tax on the purchase of energy-saving appliances is extended to June 14, 2023. The public can apply online 24 hours a day through the Internet at home. Related information can be found in the "Refund/reduction of Commodity Tax for Purchase of Energy-Saving Electrical Appliances" of the Ministry of Finance's eTax portal．
Contact: Ms. Cheng, Revenue Officer of the Third Examination Division
TEL: 07-7256600 ext.8617