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Issuance of Decree by the President Was Given Concerning the Amendments to Articles 2, 4, 11-1 and 12-5 of the Commodity Tax Act

In order to continually encourage consumers to choose energy-saving electric appliances, and scrap or export their used vehicles or motorcycles as well as purchase new ones, the amendments to Articles 2, 4, 11-1 and 12-5 of the Commodity Tax Act were issued by the President on May 26, 2021 and promulgated on May 28, 2021. The Ministry of Finance states that among the above revisions, the amendment to Article 11-1 of the Commodity Tax Act allows the applicable period of the maximum commodity tax reduction/refund of NT$2,000 on new refrigerators, new air conditioners and new dehumidifiers which are classified as first- or second-grade of the energy-efficient levels approved by the Ministry of Economic Affairs to be extended 2 years to June 14, 2023. The amendment to Article 12-5 of the Commodity Tax Act not only allows the applicable period of the maximum commodity tax reduction/refund of NT$50,000 on newly purchased vehicles or of NT$4,000 on newly purchased motorcycles, which respectively replace the scrapped or exported used vehicles or motorcycles, to be extended 5 years to January 7, 2026, but also revises the related regulations, such as the requirement of the used vehicles which had left the factory at least 10 years, deletion of a person holding a license for the used motorcycle more than one year, and relaxation of the person scraps or exports his/her used motorcycle and the person purchasing a new motorcycle as well as completes its registration being not limited to the same person. For the compliance of both tax authorities and taxpayers as well as the protection of consumers’ right, the Ministry of Finance in conjunction with the Ministry of Economic Affairs will issue the revised amendment of “Regulations of Commodity Tax Reduction/Refund on Newly Purchased Vehicles for Discard or Export of Used Car/Motorcycle.”

The Ministry of Finance further states that, in order to protect consumers’ rights, a person who satisfies the requirements of the regulations of commodity tax reduction on newly purchased vehicles for scrap or export of used car/motorcycle is eligible to submit application from the effective date of the revised Commodity Tax Act.

Due to the spread of the COVID-19 epidemic and in order to lower the risk of cluster infection, the Ministry of Finance urges that manufacturers of vehicles/motorcycles and importers who submit application for tax refund in accordance with the aforesaid regulations shall make good use of e-Filing system; consumers who purchase new refrigerators, new air conditioners, and new dehumidifiers which are classified as first- or second-grade of the energy-efficient levels approved by the Ministry of Economic Affairs and submit application for tax reduction/refund shall make good use of e-Filing system through eTax Portal, Ministry of Finance (website: https://www.etax.nat.gov.tw) or send their application forms by post to any branch, office or service office of the national taxation bureaus.

 

Press Release Contact: 
Mr. Yu, Section Chief; Phone: 02-2322-8139
Miss Ho, Section Chief; Phone: 02-2322-8146
 

Issued:Taxation Administration Release date:2021-06-30 Last updated:2021-06-30 Click times:140