What kind of appliances qualify for the reduction of commodity taxes? How to apply for a reduction of the commodity tax? What kind of documents should be attached to the application for reduction of t
The National Taxation Bureau of the Northern Area (NTBNA) indicated that a person who purchases new refrigerators, new air conditioners, or new dehumidifiers (classified as first- or second- grade energy efficiency levels approved by the Ministry of Economic Affairs (MOEA), and which have not been resold, returned, or exchanged), may apply for a reduction or refund of the commodity tax between June 15, 2019 to June 14, 2023.
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.
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Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=1ac45dbd11a4412591adb2ab680661c9