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法律與法規命令

Tax Act:
Commodity Tax Act
Article 12-5
Content:
Within 5 years from the effective date of this Article, a person who scraps or exports his/her passenger sedan, truck or dual-purpose vehicle which had left the factory at least 6 years and holds license for the above vehicle for more than one year, within 6 months before or after the scrap or export date, the person who purchases a new vehicle as the above type, and completes registration, the commodity tax of such new vehicle shall be reduced by NT$50,000.
Within 5 years from the effective date of this Article, a person who scraps or exports his/her motorcycle below 150cc cylinder volume which had left the factory at least 4 years and holds license for such motorcycle more than one year, within 6 months before or after the scrap or export date, the person who purchases a new motorcycle, and completes registration, the commodity tax of such new motorcycle shall be reduced by NT$4,000.
From 8 January 2016, the provisions in the preceding two paragraphs shall apply to his / her spouse or a second-degree relative who purchases a new passenger sedan, truck, dual-purpose vehicle or motorcycle and completes registration.
The MOF shall join with the MOEA in formulating the Regulations to determine the application period, procedures, documentary evidence and other related matters for such reduced/refund of Commodity Tax.
Visitor:1  Update:2018-04-25

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