| Legislative： |
Issuance of Decree No. 10404525790 by the MOF on 10th March 2015. |
| Content： |
Hybrid electric vehicles which meet the following conditions shall be taxed one-half of the statutory tax rates in pursuant to Subparagraphs 1 and 2 of Paragraph1 , Article 12 of the Commodity
Tax Act：
(A) Less than NT $1 million taxable value.
(B) Below 3,000 cc cylinder volume.
(C) Not less than 19 km / liter fuel waste value.
(D) Less than 120 grams / km carbon emissions volume. |