The National Taxation Bureau of Northern Area (NTBNA) indicated, pursuant to Article 12-3 of Commodity Tax Act, a person who purchases completely electric-operated motorcycles and completed registration shall be exempted from the Commodity Tax from 28 January 2017 to 31 December 2021.
   However, the NTBNA also pointed out that the holder of the new electric-operated motorcycles CANNOT apply for the refund of Commodity Tax according to Paragraph 2, Article 12-5 of Commodity Tax Act, because the electric-operated motorcycles have already been exempted from Commodity Tax.
  The NTBNA would like to remind the public that, if there are any questions, please call toll-free number 0800-000321. Or directly contact the regional national taxation bureaus, its branches or offices for further information.