The National Taxation Bureau of Taipei, Ministry of Finance, would like to remind the public that individuals who purchase new energy-efficient refrigerators, air conditioners, or dehumidifiers (hereinafter referred to as “energy-efficient appliances”) that meet Level 1 or Level 2 energy efficiency standards certified by the Ministry of Economic Affairs, on or before December 31, 2029, for non-resale purposes and that have not been returned or exchanged, may apply for a refund of the commodity tax reduction at any National Taxation Bureau within six months from the day following the purchase date. Late applications will not be accepted.

The Bureau explains that the six-month application period is calculated from the day after the transaction date shown on the uniform invoice or receipt obtained upon purchasing the energy-efficient appliance. Applicants may submit their applications online through the Chinese-language eTax Portal, Ministry of Finance (https://www.etax.nat.gov.tw) by navigating to: Tax Information > Energy-Efficient Appliance Commodity Tax Refund Section > Consumer Online Application. A simplified identity verification method (limited to direct deposit refunds) is available without needing a certificate or card reader. After logging in, applicants must enter the buyer’s information, document details, and appliance specifications, upload an image of the bank passbook cover (or a document containing the account holder’s information), and other supporting documents in image format. Once the information is confirmed and submitted, the system will issue a receipt number, signifying completion of the application process. The process is fast and convenient.

The Bureau provides the following example: Mr. A purchased a new Level 2 energy-efficient dehumidifier on March 2, 2025. The uniform invoice shows the transaction date as March 2, 2025. Accordingly, the six-month application period is calculated from March 3, 2025, meaning Mr. A may apply for a commodity tax refund at any National Taxation Bureau on or before September 2, 2025. After Mr. A confirms and submits the relevant information online, the system will automatically display a 14-character receipt number starting with the letter “E,” indicating that the application has been successfully submitted and received by the system.

The Bureau urges individuals who intend to apply for a commodity tax refund on energy-efficient appliances to be mindful of the application deadline. For those applying online, please ensure that the application procedure is fully completed and that a receipt number has been successfully obtained. Should there be any questions, please contact the National Taxation Bureau within the application period to avoid affecting your refund eligibility. You may call the National Taxation Bureau’s toll-free service line at 0800-000-321 for further assistance.

(Contact: Ms. Chin, Head of the Sales Tax Division; Tel: +886-2-2311-3711 ext.1710)