Tax Related Laws & Regulations

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2024/4/27

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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　6

Content：

The taxable value of the whole unit of an automobile air conditioning system shall be the value of its refrigerant compressor plus 700% (i.e. 8 times the value of the compressor) and commodity tax shall be paid at the time the compressor is imported or released from the domestic factory.

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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