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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

The Standards for Hybrid Electric Vehicles to Apply for One Half Tax Rate of the Commodity Tax
Issuance of Decree No. 10404525790 by the MOF on 10th March 2015. 
  • Article 0
  • Hybrid electric vehicles which meet the following conditions shall be taxed one-half of the statutory tax rates in pursuant to Subparagraphs 1 and 2 of Paragraph1 , Article 12 of the Commodity Tax Act:
    (A) Less than NT $1 million taxable value.
    (B) Below 3,000 cc cylinder volume .
    (C)Not less than 19 km / liter fuel waste value .
    (D)Less than 120 grams / km carbon emissions volume.
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