Q1:Is there a limit on the amount of tax refund for exported raw materials?
A1:Starting from March 30, 2011, tax refunds will continue to be granted for raw materials used in exported goods whose taxes accounts for less than 1% of the FOB export price of the finished product.
Q2:What is the explanation for the "R" code in the "Special Levy Imposition Regulations" column of the Customs Import Tariff of the Republic of China?
A2:The notation of the "R" code indicates that the imported goods under this item are "cancellation of tax refund".
Q3:If the applicant for tax refund is an importer or manufacturer who has processed the goods, but the finished products are exported by a trading company, how can they apply for tax refund electronically?
1.In the case of cooperative export projects, when using the tax refund standard for project materials not applied for by themselves, the exporter should have the authorization from the manufacturer in order to log into the tax refund system using their business certificate to create the material usage statement.
2.If the importer, exporter, and manufacturer are not the same entity and the exporter is applying for tax refund, they should have authorization from the importer; if the importer is applying for tax refund, they should have authorization from the exporter. If the manufacturer is not the importer or exporter, they should have authorization from both.
3.All relevant authorizations should be processed through the tax refund system, and the company must log into the tax refund system using their business certificate to perform the relevant operations.
Q4:What categories of duties and taxes on raw materials for exported products are applicable for offset and refund?
Duties and taxes on raw materials for exported products applicable for offset and refund are limited to the following three categories:
2.Commodity tax. (limited to those levied by Customs)
3.Business tax. (limited to those recorded on account and collected by Customs )
Q5:Is there a time limit for applying for tax refund?
Q6:How to obtain a paper application form for tax refund?
(1)The application form for tax refund can be downloaded from the website and printed according to the specified format, size, and color:
a. Form: 3 copies, b. Form: 2 copies, A3 size, with the first copy in white and the second and third copies in light blue.
c. Form: 1 copy, A4 size, in white.
(2)The application form can be purchased at the following service centers (please call in advance):
National Bookstore - Songjiang Branch
Address: 1F, No. 209, Songjiang Road, Zhongshan District, Taipei City
Phone: (02) 2518-0207
Business hours: Monday to Friday, 10:00-19:00
Customs: Kaohsiung Customs
Address: No. 3, JieXing 1st St., Gushan Dist., Kaohsiung City
Phone: (07) 5613-251 ext. 822