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Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 4

Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems｜第 4 條｜賦稅｜Regulation｜In Force

財政部｜v1.0

Last Amended: 2023-03-24

Content

A manufacturer that imports or purchases compressors from another manufacturer for making air handling units of central air conditioning systems may follows the provisions stipulated in Article 75 of the Regulations for the Collection of Commodity Tax. If the manufacturer waives tax exemption for purchased materials of proceeding regulation, it should apply to the tax authority for computation of commodity tax pursuant to the proceeding article herein. Notwithstanding the foregoing, a manufacturer may not adopt more than one method of tax computation, and should not apply for change of method within three years after a method has been approved.

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

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  • 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 2（第 2 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 6（第 6 條）