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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:
Regulations for Computing and Levying Commodity Tax for Central and Automobile Air Conditioning Systems
Article 5
Content:
When a manufacturer uses imported or domestically purchased air handling units or compressors for the assembly of refrigerating equipment, and has a certificate from the competent authority to prove that such component is not used for the production of air conditioning systems, the air handling unit or compressor is exempted from commodity tax. The manufacturer shall follow the provisions below in the application for tax exemption or refund: 
Prior to purchase or assembly of the refrigerating equipment, if a manufacturer that has registered its factory or obtained a permit for factory establishment can provide documentation evidencing the definite purpose of the purchase, it may apply to the Industrial Development Bureau under the Ministry of Economic Affairs for the issue of a proof document and use it to apply for tax-exempt import or factory release. For importers other than the manufacturer, the importer shall apply to the local tax authority for provision of security, and after receiving such security, present the proof documentation to the Customs for release without tax payment. After the refrigerating equipment is assembled, the importer will present the proof documentation for the refrigerating equipment issued by the tax authority of the location where the equipment is assembled to the tax authority that provides the security to close the case. 
When a manufacturer applies for tax refund for air handling units or compressors used for the assembly of refrigerating equipment that has had commodity tax paid on it, it should, after completing the assembly, request the tax authority at the location where the equipment is assembled to make an inspection. After the tax authority conducts the inspection and issues proof documentation, the manufacturer may present the documentation together with a tax payment certificate or receipt to the agency that collected the commodity tax to apply for tax refund or return of deposit. 
For air handling units or compressors imported for use in the assembly of refrigerating equipment for fishing boats, the Customs will approve the exemption of commodity tax if a duty-exemption document issued by the Council of Agricultural Affairs is presented. 
For air handling units or compressors imported for use in the assembly of refrigerating equipment by a shipyard, the Customs will approve the exemption of commodity tax if a proof document issued by the Industrial Development Bureau, MOEA is presented. 
If the aforesaid tax-exempt air handling unit or compressor is not used according to the originally declared purpose, or transferred so that its tax exemption status no longer applies, the user that changes the purpose of usage or the transferor shall repay the tax to the local tax authority. Otherwise the provisions of Item 4 of Article 32 of the Commodity Tax Act shall apply. 
Visitor:1  Update:2018-04-24

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