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Commodity Tax

Tax  Category:Commodity Tax

Item Time Limit
for Handling
  1. Application for offsetting or refunding commodity tax
10 days
  1. Application for commodity tax manufacturer registration
9 days
  1. Application for commodity tax product registration
5 days
  1. Application for exemption from commodity tax
6 days
  1. Application for tax payment or supplementation
8 days
  1. Application for tax-free raw material purchasing filed by commodity tax manufacturers
5 days
  1. Application for exemption from the tax for exhibition, donations to the armed force and military goods
6 days
  1. Application for certificate proving the main machine or compressor of air conditioner is industrial refrigeration equipment
10 days
  1. Application for issuance of export declaration duplicate visa
3 days
  1. Application for receiving commodity tax license filed by manufacturer
3 days
  1. Application for examination and recordation filed by manufacturer
6 days

Note :

ⓞ If a national holiday or other rest of three days or more is encountered in the period listed above, the period plus the continuous holiday days shall be used as the time limit.

ⓞ The branch of jurisdiction, taxation offices and service stations are the units handling the applications.

Last updated:2021-06-25