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Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 6

Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems｜第 6 條｜賦稅｜Regulation｜In Force

財政部｜v1.0

Last Amended: 2023-03-24

Content

The taxable value of an air handling unit or refrigerant compressor for a central air conditioning system shall be the duty-paying value as determined by Customs. In cases where the aforesaid products are manufactured by domestic producers, the taxable value of which shall be the selling price less commodity tax included.

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

  • Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems - Article 5（第 5 條）
  • 稅務違章案件減免處罰標準 - Article 15（第 15 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 4（第 4 條）