The National Taxation Bureau of the Northern Area （NTBNA）stated that in order to encourage consumers to use energy-efficient appliances, and achieve the policy goal of reduce carbon emissions, those who purchase new refrigerators, new air conditioners, or new dehumidifiers classified as first- or second-grade energy efficiency levels approved by the Ministry of Economic Affairs, and do not resell, return, or exchange said appliances, can apply to any national tax bureau for a commodity tax refund, up to NT$2,000 per unit. The preferential treatment period has been extended to December 31, 2029.

The NTBNA further explained that the application may be submitted via the internet or in written form to any national taxation bureau. The following documents are required when applying for the reduction of commodity taxes.
1. A copy of the national ID card, passport, or residence permit where the buyer is a natural person. However, if the buyer applies via the internet, he or she is exempt.
2. A copy of the uniform invoice issued by the seller, or a copy of the receipt issued by the seller with a tax ID number exempted from using the uniform invoice; the uniform invoice or receipt should include the brand, product name, and model number. However, those who obtain the cloud invoice or electronic invoice certification copy are exempt.
3. Through online application, the copy of the uniform invoice issued by the seller or the copy of the receipt issued by the seller with a tax ID number exempted from using the uniform invoice can be uploaded as an attached file to avoid sending paper documents.
4. In order to accelerate and improve the accuracy of the tax refund process, it is recommended to attach a copy of the product guarantee or warranty card and the cover copy of the passbook of a financial institution or post office.

The NTBNA would like to remind taxpayers that if there are any questions, please call the toll-free number 0800-000321, or directly contact the national taxation bureaus, regional taxation branches, or offices for further information.

〔Contact person： Sales Tax Division Chief Zhan；Tel：（03）3396789, ext. 1270〕