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Article 11-1 of the Commodity Tax Act was promulgated by the President on June 13, 2019 and became effective on June 15, 2019. The public purchased the Ministry of Economic Affairs approved energy efficiency rating level 1 or 2 new refrigerator, new air conditioner/heater or new dehumidifier within two years from the effective date of the provisions with not the purpose of sales and has not been returned or exchanged, the refund of commodity tax can be applied according to the "Deduction Table of Commodity Tax Act for Refrigerator, Air-Conditioner/Heater and Dehumidifier" with maximum NT$2,000 per unit.

The National Taxation Bureau of Kaohsiung of the Ministry of Finance stated that the commodity tax refund shall be applied by the consumers within 6 months. Other than using citizen digital certificates, registered health insurance cards or profit-seeking enterprise certificates to apply through the website, it can also be applied in person at any of the National Taxation Bureau branches (sub-bureau, the collection office or the service office) with attachment of a copy of the ID and the invoice indicating the brand, product name and model number. If the seller electronic invoice certificate is obtained or is through the cloud invoice, the copy of invoice is exempt. For safety and efficiency, it is recommended that public use bank transfer, without worrying about receiving the check due to relocation, the fraud or loss, and saving the time of redemption.

The bureau said that if the public have any questions, the toll-free service number 0800-000321 can be used to contact, or go to the Ministry of Finance tax portal website of energy-saving appliances purchasing and refund the commodity tax deduction area (https://www.etax.nat.gov.tw) for more information.

Contact: Mrs. Liang, the Revenue Officer of the Third Examination Division

TEL: 07-7256600 ext.8617