Regulations for the Collection of Commodity Tax Article 44-1
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Except the term "vehicles" as used in Paragraph 5 of Article 12 of the Act, in the case of a tax-exempt commodity that loses its tax-exempt status due to a transfer or a change in purpose of use, the taxpayer shall be reimposed for payment of taxes in accordance with Item 5 of Paragraph 1 of Article 2 of the Act. The supplementary tax payment should be calculated based on the vehicle taxable value at the time of removal from the manufacturer’s premises or its importation, calculated by the average method stipulated in Article 51 of the Income Tax Law for the undepreciated book value, and calculated according to the prescribed tax rate.In the case of a tax-payment commodity that loses its original tax ratio status due to a change in purpose of use or a modification, the taxpayer shall pay the tax difference, the calculation method of the undepreciated book value, the provision of the preceding paragraph shall apply.The aforesaid average depreciation method shall use one year as one computing the unit; where the service life is less than a year, it shall be computed by the ratio between the actual number of months used and whole year, if the service life is less than one month, it is counted as one month. For the depreciation amount, the following formula is used to calculate salvage value：The salvage value=taxable value / (the years of durability prescribed in the Table of the Service Life of Fixed Assets+1)If vehicles continue to be used after the end of the service life specified in the Table of Service Life of Fixed Assets, the taxpayer may estimate the remaining useful life and continue to depreciate it. The calculation method for the revalued salvage value when calculating depreciation is as follows:The revalued salvage amount= salvage value/ (the estimated use years +1)During the implementation period of this article as amended on 23 February 2023, the same shall be applicable to the case where the tax payable is not yet levied or pending final decision.
中文原文 貨物稅稽徵規則第44-1條
因轉讓或移作他用而不符免稅規定之車輛，除本條例第十二條第五項所定車輛外，應依本條例第二條第一項第五款規定補徵貨物稅，其補徵稅款應以該車輛出廠或進口之貨物稅完稅價格，依所得稅法第五十一條規定之平均法計算未折減餘額，按規定稅率計算之。
已稅車輛改變用途或改裝，不符原適用稅率，依法應補徵貨物稅差額者，其未折減餘額之計算方式，準用前項規定。
前二項採用平均法計提折舊，應以一年為計算單位；其使用期間未滿一年者，按實際使用之月數占全年之比例計算之；未滿一個月者，以一個月計。
計提折舊時，其殘值之計算方式如下：殘值＝車輛出廠或進口時之貨物稅完稅價格／（固定資產耐用年數表規定之耐用年數＋1）車輛於固定資產耐用年數表規定之耐用年數屆滿仍繼續使用者，得自行估計尚可使用年數續提折舊。
計提折舊時，其重估殘值之計算方式如下：重估殘值＝前項殘值／（估計尚可使用年數＋1）中華民國一百十二年二月二十三日修正之本條文施行時，尚未核課或尚未核課確定之案件，適用前四項規定。
已稅車輛改變用途或改裝，不符原適用稅率，依法應補徵貨物稅差額者，其未折減餘額之計算方式，準用前項規定。
前二項採用平均法計提折舊，應以一年為計算單位；其使用期間未滿一年者，按實際使用之月數占全年之比例計算之；未滿一個月者，以一個月計。
計提折舊時，其殘值之計算方式如下：殘值＝車輛出廠或進口時之貨物稅完稅價格／（固定資產耐用年數表規定之耐用年數＋1）車輛於固定資產耐用年數表規定之耐用年數屆滿仍繼續使用者，得自行估計尚可使用年數續提折舊。
計提折舊時，其重估殘值之計算方式如下：重估殘值＝前項殘值／（估計尚可使用年數＋1）中華民國一百十二年二月二十三日修正之本條文施行時，尚未核課或尚未核課確定之案件，適用前四項規定。