Q：
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How should manufacturers apply for tax refunds for export taxed goods?
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A：
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For the export of taxed goods, after the goods are exported, the tax payment certificate and the copy of the export declaration should be inspected, and the tax refund should be applied to the tax collection agency where the manufacturer is located.
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Q：
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For those goods that have already paid the excise tax or the goods that have been bonded and recorded the excise tax, can the original payment or the recorded excise tax be refunded?
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A：
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For the goods that have been paid or bonded and accounted for goods tax, under any of the following circumstances, the original payment or bookkeeping goods tax can be refunded:
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Shipped and sold outside of Taiwan.
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Those used as raw materials for the manufacture of goods for export.
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Returning unsalable goods to factories for sorting out, or processing and refining taxable goods of the same category.
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The property is damaged for some reason and cannot be sold. However, if the amount is less than the tax unit or the original tax payment certificate has been lost, no tax refund can be applied for.
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During delivery or storage, the object is destroyed by fire, sinking by falling into water or other irresistible disasters. the
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Refrigerating and refrigerating equipment for central system type air-conditioning and air-conditioning units imported or manufactured in Taiwan for which commodity tax has been paid, or compressors, which have been certified by the relevant competent authority as not being air-conditioning and air-conditioning equipment.
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Q：
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How should a manufacturer apply for a tax refund if he installs refrigeration equipment with a main engine or a refrigerant compressor that has paid excise tax?
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A：
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Manufacturers who install refrigerating and refrigerating equipment with the main engine or refrigerant compressor that has paid the excise tax, and apply for tax refund, should apply for inspection to the taxation agency at the location of the installation after the completion of the project. , the manufacturer submits the certification documents together with the tax payment certificate or tax payment certificate, and applies for tax refund to the original excise tax authority.
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Q：
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How should the manufacturer apply for a tax refund if the taxed goods have deteriorated or been damaged?
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A：
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If the taxed goods are deteriorated, damaged, or unsuitable for sale, they may fill in an application form and state the storage location, handling method and Date, after applying to the tax collection agency where the goods are located to send personnel to destroy or return them to the furnace, submit the tax payment certificate and approval documents for destruction, and apply to the tax collection agency or the customs where the manufacturer is located for refund of the goods tax originally paid.
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Q：
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How to apply for tax refund if the taxed goods suffer from force majeure disasters and the objects are lost?
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A：
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If the goods that have paid the excise tax are destroyed by fire, falling into the water or sinking or other irresistible disasters, the manufacturer or importer may submit the proof of the disaster together with the tax payment certificate to the place where the manufacturer is located. The tax collection agency or the customs office at the place of import applies for a tax refund.
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FAQ
