Consumers Who Scrap or Export His/Her Used Vehicle to Purchase a New Vehicle and Complete Its Registration within 6 Months Before or After the Scrapping or Export Date, Can Apply for a Refund of the C
The National Taxation Bureau of the Central Area, M.O.F. said that to encourage consumers to replace a used vehicle with a new one before the end of January 7, 2026, a person who scraps or exports his/her passenger sedan, truck, or dual-purpose vehicle which had left the factory for at least 10 years and who holds a license for the above vehicle more than one year, within 6 months before or after the scrapping or export date, purchasing the above type of new vehicle and completes its registration, will be able to apply for a reduction of its commodity tax up to a maximum of NT$50,000.
The Bureau further stated that the aforementioned scrapping date is determined by the completion date of the recovery date and the scrapped registration date of the wasted vehicle. The new vehicle's license plate registered date should be within 6 months before or after the scrapping date (or export date) of the used vehicle.
The Bureau gave the example that a used vehicle was recycled on January 18, 2022, and scrapped at the Motor Vehicles Office on March 10, 2022, so that the scrapping date would be on March 10, 2022. The registration of the new license plate should be completed between September 10, 2021, and September 10, 2022 (due to a holiday, it was postponed to September 12, 2022).
The Bureau specifically reminds the public that due to the recent global automotive chip supply shortage, the delivery schedule of new vehicles may be delayed. Consumers who plan to replace their used vehicles with new ones should pay attention to the above regulations, so as to avoid any failure in completing the registration of new license plates within the stipulated time, which would affect their tax refund rights.
For more information, you are welcome to call our toll-free telephone number: 0800-000321. NTBCA will serve you with all sincerity.
(News provided by Ms. Shu-Chuan Lin, Revenue Officer, Third Examination Division, National Taxation Bureau of the Central Area, M.O.F. Tel: 04-23051111 Ext.7311)
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a5c9b4150ada4239a1d0e6c4ce09ac88