Taiwan – The Glasses Used Exclusively For The Solar Photovoltaic Modules May Be Exempt From Commodity Tax Within 5 Years From November 24, 2017 On The Condition Of Non-Transfer And No Change Of The Purpose Of Use.

February 2, 2018

February 2, 2018 by Conventus Law

2 February, 2018

The amended Article of 9-1 of the Commodity Tax Act provides that the glasses used exclusively for the solar photovoltaic modules may be exempt from commodity tax within 5 years from the November 24, 2017 on the condition that the importer submits a declaration that the glasses will not be transferred to another party and that the purpose of use will not be changed, together with proof issued by the competent authority as to the purpose of use.