The Ministry of Finance states that in order to enhance the willingness of consumers to purchase energy-saving electrical appliances, the amendment to Article 11-1 of the “Commodity Tax Act” promulgated on 14 June 2023 allows the applicable period of the commodity tax reduction on newly purchased energy-saving appliances to be extended 2 years.
According to Article 11-1 of the “Commodity Tax Act,” the commodity tax on new refrigerators, new air conditioners, and new dehumidifiers which are classified as first- or second-grade of the energy-efficient levels approved by the Ministry of Economic Affairs and are not for resale, returned, or exchanged shall be reduced by the maximum amount of NT$2,000 from 15 June 2023 to 14 June 2025.
The Ministry of Finance emphasizes that the amendment to Article 11-1 of the “Commodity Tax Act” will help enhance the consumer's willingness to purchase energy-saving electrical appliances, create energy-saving benefits, reduce carbon dioxide emissions, and drive the transformation and development of the electrical appliance industry.
Sorces: Taxation Administration
