Commodity Tax
| Eligibility |
Laws & Regulations of Tax Reduction and Exemption or Tax Incentives |
| 1. |
The manufacturers of taxable commodities manufactured domestically |
| 2. |
The consignees or holders of the bills of lading or holders of taxable commodities imported from abroad |
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Article 3
Commodities which meet any of the following conditions shall be exempt from Commodity tax:
|
| 1. |
Raw materials used for manufacturing other taxable commodities. |
| 2. |
Export goods. |
| 3. |
Goods for exhibition but not for sale. |
| 4. |
Goods supply for troop-cheering. |
| 5. |
Goods supply directly for military use with the approval of the Ministry of National Defense. |
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The rules governing tax exemption as mentioned in the preceding paragraph shall be prescribed by the Ministry of Finance. |
|
| 1. |
The manufacturers of taxable commodities manufactured domestically |
| 2. |
The consignees or holders of the bills of lading or holders of taxable commodities imported from abroad |
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Article 4
Commodity tax paid or recorded on account as paid on commodities which meet any of the following conditions shall be refunded or offset:
|
| 1. |
Export goods. |
| 2. |
Raw materials used for manufacturing export goods. |
| 3. |
Unsaleable goods returned to factory for reprocessing or for refining into similar goods which are subject to commodity tax. |
| 4. |
Unsaleable goods for reason of damage. However, if the quantity of goods is less than one tax unit or if the original tax payment certificate is lost, no tax will be refunded. |
| 5. |
Goods physically destroyed in transit or in storage by fire or water or other calamities beyond control. |
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The rules governing tax refund or offset as mentioned in the preceding paragraph shall be prescribed by the Ministry of Finance.
Tax-exempt goods that are destroyed or reduced in quantity after importation or removal from the manufacturer’s premises for reasons other than that described in Item 5 of the preceding paragraph shall be subject to commodity tax pursuant to this Act.
Tax-exempt goods that are destroyed or reduced in quantity after transport to another premises for processing, packing or storage in untaxed warehouse shall be deemed as having been removed from the manufacturer’s premises.
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Release date：2017-08-15
Last updated：2020-12-04
