The terms and conditions for tax exemption on solar power systems at home, based on the provided context, are as follows:

• Solar Panel Modules and Accessories: The importation of solar panel modules, accessories, or solar home systems for the generation of solar power energy is classified under specific Harmonized Commodity Description and Coding Numbers for customs purposes. These items are exempt from the Nation Building Tax at the point of importation.
• Expenditure on Solar Panel Fixing: When filing Corporate Income Tax, there is a provision to declare the total expenditure on the acquisition of solar panels. This is entered in Cage 515 of the tax form as detailed in the “How to file CIT” guide.
• Investment in Renewable Energy: Although not explicitly stated for residential solar power systems, there is a general encouragement for investments in renewable energy, which could infer that there may be additional incentives or exemptions for such investments.

Please ensure to consult the latest tax guidelines or a tax professional for the most current and detailed information, as tax laws and regulations can change frequently.