FAQApplication for refund and reduction of goods tax in Taiwan
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Q： |
If the duty-paid goods are refunded due to overdue or deteriorated damage, the conditions for sending personnel to supervise and destroy them can be exempted? |
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If the goods tax manufacturer entrusts an accountant to check the visa declaration for the income tax of a profit-seeking enterprise in the most recent year or is approved to use the blue declaration form, the case where the goods tax paid by the manufacturer applies for refund due to overdue or deterioration or damage, the local audit The collection agency should still send personnel to destroy it in accordance with the regulations. However, in order to simplify administration and facilitate the people, if it is found that there is no record of tax arrears or violations in the last year, and the quantity of the goods it applies for destruction does not exceed 1% of the quantity of goods shipped during the same period, it may be exempted from sending personnel to supervise the destruction. Spot checks and on-the-spot investigations should be conducted.
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How to apply for refund and reduction of excise tax in accordance with Article 11-1 of the Excise Tax Act? |
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From June 15, 2019 to June 14, 2023, purchase new refrigerators, new refrigerators (heaters) or new dehumidifiers with energy efficiency ratings of Level 1 or Level 2 approved by the economic department Machines that have not been sold and have not been returned or exchanged, can be refunded NT$500 to NT$2,000 for each unit according to the "Refrigerator Air Conditioner Dehumidifier Dehumidifier Tax Reduction Table". |
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If the manufacturer fails to declare or does not declare goods tax according to the limit, what are the regulations on late declaration fee and late declaration fee? |
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There are two points to explain this question:
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What punishment will be imposed on the goods tax payer who pays the tax or the late payment fee or late payment fee after the due date? |
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Commodity tax taxpayers who pay taxes overdue shall, starting from the day following the expiration of the payment period, impose an overdue fee of 1% of the overdue amount every 3 days; those who have not paid within 30 days shall be transferred for enforcement. However, due to force majeure or reasons not attributable to the taxpayer, the tax payment cannot be paid within the statutory period, within 10 days after the reason disappears, a specific certificate can be presented and an application can be made to the tax collection agency for postponement or installment payment. , exempt from late payment fees. The above-mentioned taxes payable shall be calculated on a daily basis at the fixed interest rate of postal savings for one year from the day following the expiration of the overdue period to the day when the taxpayer automatically pays or compulsorily collects and pays. , collected together. |
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What are the violations of excise tax procedures? What will be the punishment? |
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In any of the following circumstances, the taxpayer of goods tax shall be fined NT$9,000 to NT$30,000 in addition to being notified to make up or make corrections:
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