Guidelines on Common Mistakes in the Public’s Application for Tax Refund on Purchases of Energy-Saving Household Appliances

1

Applying online by "Simplified Identity Verification" without uploading the passbook cover.

The "Simplified Identity Verification" method is limited to direct tax refunds, and the applicant's financial account information must be uploaded for verification. If the applicant does not upload the financial account’s passbook cover, fills in the wrong account information or provides a foreign currency account, the tax refund will be failed.

2

Late application

The application for the refund/reduction of commodity tax should be made within 6 months from the day following the date of the transaction contained in the invoice (receipt) for the purchase of household appliances, and no late application shall be allowed.

3

Applicant is not the actual buyer

If a uniform invoice or receipt for the purchase of an electrical appliance contains a uniform number for the buyer, the actual buyer should make the application.

4

Duplicate applications

Each energy-saving electrical appliance can only be used in one application, and no duplicate applications are allowed.

5

Household appliances purchased do not meet energy efficiency requirements

The purchase of household appliances must be new refrigerators, new air conditioners or new dehumidifiers with an energy efficiency rating of Level 1 or Level 2 approved by the Ministry of Economic Affairs, not for sale and not returned (exchanged).

6.

Incorrect information entry

Applicants can refer to the guarantee or warranty card to fill in the appliance model and machine number. Split-type air conditioners only have energy efficiency ratings for outdoor units, and the manufacturing number of the outdoor unit should be filled in. If the public receives a notice for supplementary documents from the National Taxation Bureau, they should supplement and correct the information as soon as possible.