Tax Related Laws & Regulations

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2024/4/26

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems
Article　2

Content：

Except for central and automobile air conditioning systems that are imported in whole units (sets) with commodity tax levied by the whole unit (set), imported or domestically produced air handling units or (refrigerant) compressors for the manufacture of central or automobile air conditioning systems shall be levied commodity tax on an ad valorem basis pursuant to the Regulations herein.

Visitor：2 Update：2023-03-24

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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