It is Quick and Convenient to Purchase Energy-Saving Appliances and then Apply for a Reduction or Refund of the Commodity Tax Online.
The National Taxation Bureau of the Central Area, M.O.F. stated that in order to encourage the public to use energy-saving appliances to reduce carbon emissions and be friendly to the Earth, buyers who purchase new refrigerators, new air conditioners, or new dehumidifiers (classified as the first- or second-grade energy efficiency levels approved by the Ministry of Economic Affairs(MOEA)) before June 14, 2025 can apply for a reduction or refund of the commodity tax online via internet to link to the eTax Portal, Ministry of Finance (Chinese Version；Website https://www.etax.nat.gov.tw/etwmain/tax-info/purchase-energy-saving-appliance-tax-refund-area/consumer-online-apply). Filing a tax refund is extremely quick and convenient.
The Bureau further explained that online applications for a tax refund of commodity tax must upload the following attachments:
1. Uniform invoices or receipts(cloud invoices and certification copy electronic uniform invoice are exempt.)
2.The cover copy of an account passbook of a financial institution.
3. The electrical appliances guarantee or warranty card .
Please also combine the above attachments into 1 or 2 files and upload. The total file capacity must not exceed 8MB(the file extension is limited to doc,docx,xls,xlsx,odt,ods,pdf, jpg,jpeg,png,tif, or gif). If the file is too large, put the uniform invoice, product guarantee, or warranty card and passbook together in one photograph and take a screen grab of the photograph and upload.
The Bureau specifically reminded buyers that they should apply for tax refund within 6 months from the date of the transaction recorded on the uniform invoice or receipt obtained for purchasing electrical appliances which meet the regulations. Applications for the tax refund of commodity tax after the deadline will not be accepted.
If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.
Contact person: Sales Tax Division, Mr. Liu Ping Chao
Tel: (04)2305-1111 ext.7564.
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=5074d5f1a86a48c4b4b6e350ba72f92a