In order to strengthen the supply chain of the domestic photovoltaic industry and develop the photovoltaic energy to save resources and reduce carbon emissions, the Executive Yuan approved extending the period of the commodity tax exemption for glass used exclusively for photovoltaic modules until November 23, 2027 in accordance with Paragraph 2, Article 9-1 of the Commodity Tax Act.

The Ministry of Finance states that, in accordance with Paragraph 1, Article 9-1 of the Commodity Tax Act, within five years from the effective date (November 24, 2017) of this Article, any domestic manufacturers or importers may apply for exemption from the commodity tax on the glass used exclusively for photovoltaic modules by submitting a statement promising not to sell or use such products for any other purposes as well as the certificate of usage issued by the competent industry authority. 

Considering that the aforesaid measure can reduce the production cost of the domestic photovoltaic modules and create an advantageous development environment for the photovoltaic industry, the Executive Yuan approved extending the period of the commodity tax exemption for glass used exclusively for photovoltaic modules stipulated in Article 9-1 of the Commodity Tax Act until November 23, 2027. This will help to promote our national policy goals of the “Net-Zero Emissions in 2050” and sustainable development, save resources and reduce carbon emissions, as well as accomplish the vision of green energy technology and innovation industry.

Press Release Contact: 
Mr. Yu, Section Chief; Phone: 02-2322-8139