The National Taxation Bureau of Taipei (NTBT) issued guidance on 28 August 2026 regarding the commodity tax refund program for consumers replacing old air conditioners with energy-efficient models. This measure aligns with the government’s “Cool Summer” campaign to promote energy conservation and reduce carbon emissions. The refund applies under the Commodity Tax Act for qualifying energy-efficient units purchased within the specified period.
Key Takeaways
- Eligibility Criteria: Taxpayers must purchase qualifying energy-efficient air conditioners (meeting CNS efficiency standards) and properly dispose of old units through certified recycling channels to claim the commodity tax refund.
- Application Procedure: Refund claims must be filed electronically via the NTBT portal with supporting documents including purchase invoices, recycling certificates, and energy efficiency labels within the statutory deadline.
- Refund Calculation: The refund amount is based on the commodity tax paid on the new unit, capped at statutory limits, and will be directly deposited into the applicant’s designated bank account upon approval.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement