Commodity Tax Act｜第 4 條｜賦稅｜Act｜In Force
第 一 章｜財政部｜v1.0
Last Amended: 2025-12-30
Commodity tax paid or recorded on account as paid on commodities shall be refunded the tax paid or offset the recorded account if meet any of the following conditions: 1. Export commodities. 2. Raw materials used for manufacturing export commodities. 3. Unsaleable commodities returned to factory for reprocessing or for refining into similar taxable commodities which are subject to commodity tax. 4. Unsaleable commodities for reason of damage. However, if the quantity of commodities is less than one tax unit or if the original tax payment certificate is lost, no tax will be refunded. 5. Commodities physically destroyed in transit or in storage by fire or water or other calamities beyond control. The rules governing tax refund or offset as mentioned in the preceding paragraph shall be prescribed by the MOF. Tax exempt commodities that are destroyed or reduced in quantity after importation or release from the factory for reasons other than that described in Subparagraph 5, Paragraph 1 shall be subject to commodity tax pursuant to this Act.