Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems Article 4
A manufacturer that imports or purchases compressors from another manufacturer for making air handling units of central air conditioning systems may follows the provisions stipulated in Article 75 of the Regulations for the Collection of Commodity Tax. If the manufacturer waives tax exemption for purchased materials of proceeding regulation, it should apply to the tax authority for computation of commodity tax pursuant to the proceeding article herein. Notwithstanding the foregoing, a manufacturer may not adopt more than one method of tax computation, and should not apply for change of method within three years after a method has been approved.
中文原文 中央系統型及汽車冷暖氣機貨物稅折算課徵辦法第4條
廠商產製中央系統型冷暖氣機用之主機，需用之冷媒壓縮機，得於進口或向他廠購買冷媒壓縮機時，依貨物稅稽徵規則第七十五條規定辦理，不依前述規定辦理者，則應申請依前條規定辦理；同一廠不得同時採用二種課稅方式，其經核准後三年內不得申請變更。