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Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 2

Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems｜第 2 條｜賦稅｜Regulation｜In Force

財政部｜v1.0

Last Amended: 2023-03-24

Content

Except for central air conditioning systems that are imported in whole units (sets) with commodity tax levied by the whole unit (set), imported or domestically produced air handling units or (refrigerant) compressors for the manufacture of central air conditioning systems shall be levied commodity tax on an ad valorem basis pursuant to the Regulations herein.

Related Regulations - Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems

• 營利事業資產重估價辦法 - Article 11（第 11 條）
• Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 5（第 5 條）
• Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 1（第 1 條）
• Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 3（第 3 條）
• Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 4（第 4 條）
• Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 6（第 6 條）