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Commodity Tax Act - Article 6

Commodity Tax Act｜第 6 條｜賦稅｜Act｜In Force

第 二 章｜財政部｜v1.0

Last Amended: 2025-12-30

Content

The tax rates for all kinds of rubber tires are as follows: 1. Rubber tires for buses and trucks: taxed on an ad valorem basis at 10%. 2. All other rubber tires: taxed on an ad valorem basis at 15%. 3. Inner tubes, solid rubber tires, and rubber tires for use on man-powered/animal-powered vehicles and farming vehicles are exempt from the commodity tax.

Related Regulations - Commodity Tax Act

  • The Tobacco and Alcohol Administration Act - Article 32（第 32 條）
  • Commodity Tax Act - Article 12（第 12 條）
  • Commodity Tax Act - Article 5（第 5 條）
  • Commodity Tax Act - Article 7（第 7 條）
  • Commodity Tax Act - Article 8（第 8 條）
  • Commodity Tax Act - Article 9（第 9 條）
  • Commodity Tax Act - Article 9-1（第 9-1 條）