The Beigang Office, National Taxation Bureau of the Central Area, Ministry of Finance states that in order to encourage consumers to purchase energy-efficient electrical appliances and promote the goals of energy conservation and carbon reduction in green consumption policies, the applicable period for applying for a refund of reduced commodity taxes when purchasing energy-efficient electrical appliances has been extended by two years. It is now valid until June 14, 2025,as per the amendment to Article 11-1 of the Commodity Tax Act, which was promulgated by presidential order on June 14, 2023.
The 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 on paper or online format. The maximum tax refund is limited to NT$2,000 per appliance.
The Office emphasizes that individuals applying for tax refunds on the purchase of energy-efficient appliances are encouraged to utilize the “Simplified Identity Verification (limited to direct deposit refunds)”mechanism. This can be accomplished by visiting the eTax Portal, Ministry of Finance website (URL:https://www.etax.nat.gov.tw/etwmain/Tax Information/Purchase of Energy-Efficient Appliances Tax Refund/Consumer Online Application), where they can enter their personal information, appliance details, and upload images of their bank account passbook cover. After the National Tax Bureau completes the review and verifies the identification information with the financial institution, individuals will receive their tax refunds directly into their designated account. Utilizing the internet, you can effortlessly complete the application process, saving time while ensuring both safety and convenience.
The Office advises that, if the appliance that has been applied for the tax refund is exchanged or returned, the consumer shall withdraw the application in 30 days from the next day of the exchange or return and reimburse the tax refund.
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: Beigang Office, Sales Tax Section, Ms. Chen
Tel: (05)7820249 ext.305.
Reference URL:https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8bd49e5801e24a13b3e653362edf2d27