- Businesses can obtain domestic greenhouse gas reduction quotas for offsetting emissions or exchanging excess emissions
- Transfer of reduction quotas by businesses is subject to business tax
- Fees collected by Taiwan Carbon Exchange for trading reduction quotas are considered special government fees and not subject to business tax
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
