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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 4
Content:
The application for reduction or refund of commodity tax for new heavy-duty vehicles by manufacturers and importers shall be submitted within six months of the following dates to the National Taxation Bureau in the area where the manufacturer is located or to Customs at the original port of entry; applications for refund after the deadline will not be accepted:
 
1.For those who purchased the new heavy-duty vehicle prior to scrap the old heavy-duty vehicle, the period shall be calculated from the next day after the scrapping date.
For those who scrap the old heavy-duty vehicle before purchasing the new heavy-duty vehicle, the period shall be calculated from the next day after the license issue date of the new license plate registration stamped and issued by the motor vehicle authority.  
2.For those who purchased a new heavy-duty vehicle and scrap the old heavy-duty vehicle prior to the implementation of these amended Regulations on June 13, 2019 and comply with the provisions of the Act, the manufacturers or importers should apply for reduction or refund of commodity tax on said new heavy-duty vehicle within six months starting from the day after the implementation date of these amended Regulations; applications for refund after the deadline will not be accepted.
 Update:2019-12-31

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