進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

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 8
Content:
For a new heavy-duty vehicle on which the commodity tax has not been paid on the entire vehicle, the chassis manufacturer or importer , within the prescribed deadline, apply for reduction or refund of commodity tax to the National Taxation Bureau
in the area where the manufacturer is located or Customs at the original port of entry, respectively, who shall process the application in accordance with the following provisions:
 1.If the commodity tax payable on the new heavy-duty vehicle chassis is NT$400,000 or more, and the application for which has passed review and inspection by the National Taxation Bureau in the area where the manufacturer is located or Customs at the original port of entry, a notice of approval shall be issued to the chassis manufacturer or the importer and the reduction of commodity tax on the new heavy-duty vehicle shall be disbursed to the real new vehicle purchaser.
2.If the commodity tax payable on the new heavy-duty vehicle chassis is less than NT$400,000, and the application for which has passed review and inspection by the National Taxation Bureau in the area where the manufacturer is located or Customs at the original port of entry, a notice of approval regarding the chassis shall be issued to the chassis manufacturer or the importer, and documents specified in Article 5 shall be submitted to the National Taxation Bureau in the area where the vehicle body manufacturer is located for review and inspection for reduction or refund of commodity tax on the vehicle body. Upon review and inspection by the National Taxation Bureau in the area where the vehicle body manufacturer is located, a notice of approval shall be issued to the vehicle body manufacturer, and the reduction of commodity tax on the entire new heavy-duty vehicle shall be disbursed to the real new vehicle purchaser.
 Update:2019-12-31

Back Home TOP
:::
列印
置頂