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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 5
Content:
The manufacturers or importers applying for reduction or refund of commodity tax for new heavy-duty vehicles shall submit the completed application form prescribed by the Ministry of Finance, electronic copy of itemized statement, statement from the real new vehicle purchaser attesting to the purchase of new heavy-duty vehicle with scrapping of old heavy-duty vehicle (including attachment), and the following supporting documents:  
1.Photocopy of the new license plate registration stamped by the motor vehicle authority.
2.Photocopy of proof of commodity tax payment on new heavy-duty vehicle.
3.Photocopy of vehicle license for old heavy-duty vehicle.
4.Photocopy of the Vehicle Registration Modification Form for the scrapping of old heavy-duty vehicle.
5.Photocopy of the recycling regulation form or recycling certification of waste vehicle issued by the EPA.
6.Other relevant documents.
Manufacturers or importers who submit their application in accordance with Paragraph 2, Article 3, or who have submitted their applications by law before the implementation of the amended Regulations on June 13, 2019 but have not yet been approved by the National Taxation Bureau or Customs, are exempt from submitting the documents specified in Subparagraphs 1 to 6 of the preceding Paragraph.
 Update:2019-12-31

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