The National Taxation Bureau of Kaohsiung, Ministry of Finance explained that in order to encourage people to purchase energy-efficient electrical household appliances, achieving the goal of the energy saving, carbon emissions and eco-friendly policy, for new refrigerators, new air conditioners, or new dehumidifiers purchased which are approved by the Ministry of Economic Affairs as energy efficiency grade 1 or 2, not for sale, and has not been returned or exchanged, the applicable period for the refund of the commodity tax will be extended for two years from June 14, 2021 to June 14, 2023. The maximum refundable commodity tax for each unit is NT$2,000. The buyer can apply to any National Taxation Bureau nearby within 6 months from the day after the purchase of energy-saving appliances.
The Taxation Bureau further explained that in order to reduce human contact due to the COVID-19 epidemic, it had approached 1,200 electrical appliance dealers in the jurisdictional region to provide delivery services on the buyers’ behalf. When purchasing electrical appliances, the buyer can deliver the original application form and the required documents (a photocopy of the front and back of the applicant's identity card, a photocopy of the invoice or receipt, a photocopy of the product warranty or guarantee certificate, and a photocopy of the applicant's passbook cover) to the electrical appliance dealer, who will send the documents to the Taxation Bureau. Or the buyer can use the citizen digital certificate or registered NHI card (the business registration certificate, group certificate or organization certificate for a profit-seeking enterprise, group or organization) and a simple authentication method (limited to direct deposit of the tax refund) to apply online on the "Refunding Commodity Tax for Purchasing Eco-Friendly Appliances” section, Ministry of Finance’s eTax Portal (https://www.etax.nat.gov.tw). The public is welcome to take advantage of it in order to enjoy the convenience of tax refund without going out. If having any questions about the online application process, the public is welcome to inquire via the toll-free service number 0800-000321.
Contact: Ms. Lin, Head of the Third Examination Division
TEL: 07-7256600 ext. 8610