Back to List

Commodity Tax Act - Article 9

Commodity Tax Act｜第 9 條｜賦稅｜Act｜In Force

第 二 章｜財政部｜v1.0

Last Amended: 2025-12-30

Content

Flat-glass which includes all kinds of flat-glass and glass bar that are polished or sand, colored or transparent, figured or engraved, polish-edged or nonpolish-edged, roll-edged or unroll-edged are taxed on an ad valorem basis at 10%. However, electrification glass and reinforced glass for used in producing molds are exempt from 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 6（第 6 條）
  • Commodity Tax Act - Article 7（第 7 條）
  • Commodity Tax Act - Article 8（第 8 條）
  • Commodity Tax Act - Article 9-1（第 9-1 條）