As Taiwan faces extreme summer heat, the Ministry of Finance issued guidance on August 28, 2026, outlining three critical reminders for consumers applying for commodity tax refunds when replacing old air conditioners with energy-efficient models under the “Old-for-New” stimulus program. The program, running through December 31, 2026, offers a refund of the commodity tax (currently 15% for air conditioners) on new Energy Label Grade 1 or 2 units. The MOF emphasized proper documentation, eligible product verification, and timely submission to avoid rejection.
Key Takeaways
- Proof of Disposal Required: Applicants must submit a certified recycling certificate from a licensed recycler for the old unit, including the serial number matching the application.
- Energy Efficiency Verification: Only models listed on the Bureau of Energy’s current Grade 1 or 2 registry qualify; retailers must provide the official energy label at point of sale.
- Application Deadline: Refund claims must be filed within 60 days of purchase via the MOF’s online portal; late submissions will not be accepted under any circumstances.
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