A Refund of Reduced Commodity Taxes when Purchasing Energy-efficient Electrical Appliances is Valid until June 14, 2025
Taichung Branch, National Taxation Bureau of the Central Area,Ministry of Finance states that in order to encourage buyers to purchase higher energy efficiency appliances, achieve the policy goals of energy savings, carbon reduction, and green consumption, Article 11-1 of the Commodity Tax Act was amended and promulgated by the President on June 14, 2023, extending the period for a refund of reduced commodity taxes when purchasing energy-efficient electrical appliances by 2 years. It is now valid until June 14, 2025.
The branch office explains that until June 14, 2025, consumers 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 (MOEA), and which have not been resold, returned, or exchanged, may apply for a reduction or refund of the commodity tax. Applicants must submit their request within 6 months to any National Taxation Bureau, either in paper or online format. The maximum tax refund is limited to NT$2,000 per appliance.
The branch office advises applicants to check the energy efficiency level labeling management system(https://ranking.energylabel.org.tw) to confirm if their purchased appliances meet the first- or second-grade energy efficiency levels. To expedite the processing speed, they are also encouraged to utilize the eTax Portal, Ministry of Finance (https://www.etax.nat.gov.tw/etwmain/en), selecting the menu“Commodity tax refund for purchase of energy-saving appliances” for downloading application forms, and ensuring accurate information before submission.
If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.
Contact person: Shih-Min Lin, Sales Tax Section of Taichung Branch
Tel：04-22588181 ext.330.
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8b871e2b6a2a49c289f664b621627246