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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Commodity Tax Act
Article 6
Content:
The tax rates for all kinds of rubber tires are as follow:
1. Rubber tires for buses and trucks: taxed on an ad valorem basis at 10%. 
2. All other rubber tires: taxed on an ad valorem basis at 15% 
3. Inner tubes, solid rubber tires, and rubber tires for use on man-powered/animal-powered vehicles and farming vehicles are exempt from the commodity tax.
Visitor:2  Update:2018-04-25

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