In order to continuously encourage the public to purchase energy-saving electrical appliances, to save energy, reduce carbon, and promote green consumption, on June 14, 2012, Article 11-1 of the Excise Tax Regulations (hereinafter referred to as this article) was amended and announced to extend the purchase of energy efficiency grades approved by the Ministry of Economic Affairs. New refrigerators, new air-conditioners, or new dehumidifiers (hereinafter collectively referred to as energy-saving appliances) of Class 1 or Class 2 are eligible for a maximum deduction of goods tax of NT$2,000 (the same below) for an applicable period of 2 years to June 14, 114.
The Ministry of Finance stated that in order to facilitate the public to apply for refunds and reductions of goods tax for purchasing energy-saving appliances, multiple application methods have been planned. In addition to paper applications, the Ministry of Finance has established a special area for refunds and reductions of goods taxes for purchases of energy-saving appliances (website: https: //www.etax.nat.gov.tw/Tax Information/Refund and Excise Tax Reduction for Purchase of Energy-Saving Appliances) provides an online application channel, and the public can easily complete the application process through the Internet without going out. There are two ways for consumers to apply online. One is to log in to the application page with certificates of natural persons, health insurance cards, business certificates, organizations and groups, etc., and apply for tax refunds online after confirming their identities; the other is for those without certificates or card readers. It is also possible to log in to the application page through the "simplified identity authentication (only for direct dial tax refund)" mechanism. After the applicant logs in the identity information, electrical product information and uploads the image file of the cover of the tax refund account passbook (including the financial institution code, name, account number and account name) , to apply for a tax refund. There are also operation teaching videos in the above opening area, welcome to make more use of them. As of the end of June in 2011, the rate of online application cases has reached 73.45%, an increase of 51.2% compared with 22.25% in 2011 as of the end of June in 2011 (before the simplified identity authentication mechanism was launched).
According to the Ministry of Finance, this provision came into effect on June 15, 2018. As of the end of June 2012, 8.5445 million units of energy-saving electrical appliances have been refunded and reduced, and the amount of goods tax is 14.158 billion yuan, which will help promote the purchase of energy-saving appliances by the public. Willingness to create power-saving benefits, reduce carbon dioxide emissions, and drive the transformation and development of the electrical appliance industry. In order to protect the rights and interests of the public, the Ministry urges buyers of energy-saving appliances that meet the provisions of this article to use the Internet to apply for tax refunds, and pay attention to the day after the transaction date (purchase date) recorded in the unified invoice or receipt for the purchase of energy-saving appliances. Apply within 6 months from the date of application, so as not to damage the rights and interests due to non-refundable overdue.
Attachment: QRCode in the Tax Portal of the Ministry of Finance for the purchase of energy-saving electrical appliances for the refund and reduction of goods tax
Contact person for press release: Section Chief You Zhongxin Tel: (02) 2322-8139