Tax Related Laws & Regulations

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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　7

Content：

The value of an air handling unit or refrigerant compressor for a central air conditioning system and that of a refrigerant compressor for an automobile air conditioning system shall be the duty-paying value as determined by the Customs plus duty. In cases where the aforesaid products are manufactured by domestic producers, the value of which shall be the selling price excluding the commodity tax.

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

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

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