The National Taxation Bureau of Taipei, Ministry of Finance has announced that, in order to encourage consumers to purchase energy-efficient electrical appliances and promote the goals of energy conservation and carbon reduction in green consumption policies, the applicable period for applying for a refund of reduced commodity taxes when purchasing energy-efficient electrical appliances has been extended by two years. It is now valid until June 14, 2025, as per the amendment to Article 11-1 of the Commodity Tax Act, which was promulgated by presidential order on June 14, 2023.
The Bureau has clarified that consumers who purchase new refrigerators, air conditioners, or dehumidifiers with an energy efficiency rating of Grade 1 or Grade 2, as approved by the Ministry of Economic Affairs, are eligible for a refund of the commodity tax. The maximum tax refund per appliance is limited to NT$2,000. Applications can be submitted within six months from the transaction date indicated on the uniform invoice or receipt through three methods: online application, postal mail with paper documents, or in-person at the National Taxation Bureau.
The Bureau emphasizes that individuals applying for tax refunds on the purchase of energy-efficient appliances are encouraged to utilize the online application process. For online applications, individuals without a Citizen Digital Certificate, NHI (National Health Insurance) Card, MOEACA (Ministry of Economic Affairs Certificate Authority) ID card, XCA (Mixed Organization Certification Authority) Certificate for organizations and groups, can utilize the "Simplified Identity Verification (limited to direct deposit refunds)" mechanism. This can be accomplished by visiting the eTax Portal, Ministry of Finance website (URL: https://www.etax.nat.gov.tw/etwmain/Tax Information/Purchase of Energy-Efficient Appliances Tax Refund/Consumer Online Application), where they can enter their personal information, appliance details, and upload images of their bank account passbook cover (including financial institution code, name, account number, and account holder name) in a maximum of two files, with a total file size not exceeding 8MB. After the National Tax Bureau completes the review and verifies the identification information with the financial institution, individuals will receive their tax refunds directly into their designated account.
The Bureau encourages individuals to use the above method and apply online for the tax refund. This method eliminates the necessity of leaving home and is not constrained by time limitations (applications can be submitted 24 hours a day). Utilizing the internet, you can effortlessly complete the application process, saving time while ensuring both safety and convenience. If you have any inquiries, please feel free to call the National Taxation Bureau's toll-free service hotline at 0800-000-321, where dedicated personnel are available to provide consultation services.
(Contact: Ms. Huang, Head of the Sales Tax Division; Tel: 886-2-2311-3711 ext. 1710)