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法律與法規命令

Tax Act:
Regulations of Reduced/Refund Commodity Tax for the Purchase New Heavy-duty Vehicle with Scrapping of Old Heavy-duty Vehicle
Article 2
Content:
The terms used in these Regulations are defined as follows:
1.The manufacturer: The manufacturer shall mean the taxpayer stated in Subparagraphs 1 and 2, Paragraph 1, Article 2 of the Act.
2.The importer: The importer shall mean the taxpayer stated in Subparagraph 3, Paragraph 1, Article 2 of the Act.
3.The heavy-duty vehicle: The heavy-duty vehicle shall mean the tractor, bus, heavy truck, huge passenger-vehiclego dual-purpose vehicle, substitutional bus, or heavy-duty specially constructed vehicle stated in Articles 2 and 3 of the Road Traffic Safety Regulations.
4.The old heavy-duty vehicle: The old heavy-duty vehicles comply with one of the following conditions:
(1)produced out of the factory before September 30, 2006;
(2)produced out of the factory between October 1, 2006 and December 31, 2006 and has obtained the issuance of vehicle model’s emission Certificate of Conformity by the Environmental Protection Administration, Executive Yuan (hereunder referred to as 〝the EPA〞)in accordance with the Vehicular Air Pollutant Emission Standards effective from July 1, 1999.
5.Scrap: Scrapping shall mean that the registered owner has completed the recycling of his/her old heavy-duty vehicle according to law through a recycling operator approved by and registered with the EPA, and has completed cancellation of registration of said vehicle with the motor vehicle authorities.
6.The Scrapping date: The Scrapping date shall refer to the recycling date on the recycling regulation form or recycling certification of waste vehicle issued by the EPA or the final completion date on the Vehicle Registration Modification Form stamped and issued by the motor vehicle authority. 
7.Real new vehicle purchasers: Real new vehicle purchasers shall mean the real owners who purchase with funds new heavy-duty vehicles.
 
 Update:2019-12-31

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