行政院民國110年11月15日院臺財字第1100192153號

依「貨物稅條例」第12條之3第3項規定，自111年1月1日起至114年12月31日止，購買同條第2項完全以電能為動力之電動車輛並完成登記者，免徵該等車輛應徵之貨物稅，但電動小客車免徵金額以完稅價格新臺幣140萬元計算之稅額為限，超過部分，不予免徵

EXECUTIVE YUAN Order is hereby given, for the stipulation pursuant ot Paragraph 3 of Article 12-3 of "Commodity Tax Act", which stipulates that a person who purchases a completely electric-operated automobile or motorcycle and completes registration as specified in Paragraph 2 of Article 12-3 of the aforesaid Act from 1st, January 2022 to 31st, December 2025 shall be exempted from the Commodity Tax; however, the exempted tax amount shall be limited to NT $ 1.4 million taxable value, the excessive portion is not exempted