進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund
Article 11
Content:
When the Authorized store proceeds tax refunds for foreign travelers authorized by and on behalf of a Private tax refund operator if the total amount (VAT inclusive) of purchase of Selected goods eligible for VAT refund made by a foreign traveler at any single authorized store on any single day meets the requirements of In-store small-amount VAT refund service, and the foreign traveler makes such choice of service , it shall handle the matters according to the following methods in addition to the provisions of Articles 8 and 9:
1. It shall issue the VAT refund assessment certificate for the Selected goods eligible for VAT refund by the foreign travelers as recorded pursuant to Article 9 (hereinafter, the "VAT Refund Assessment Certificate "), affix its Uniform Invoice Seal and request the signature of foreign traveler on the form.
2. The Authorized store shall package the purchased Selected goods eligible for VAT refund purchased by the foreign travelers separately and notify the foreign travelers that the VAT refund shall be repaid in accordance with related provisions if the Selected goods eligible for VAT refund Purchased being unpacked, used or found exchange of goods without permissions.
3. The balance amount shall be paid to foreign travelers after deducted the handling fee according to the refunded tax amount recorded in the VAT Refund Assessment Certificate, together with the Uniform Invoice issued pursuant to paragraph 2, Article 8 (affixed with “In-store Small-amount VAT Refund Claimed”), VAT Refund Assessment Certificate and delivering them to the foreign traveler for retention.
The Authorized store shall not accept In-store small-amount VAT refund application from a foreign traveler under any of the following circumstances, and shall notify such traveler to apply for refund with the Private tax refund operator when departure:
1. Those fail to meet the requirements set out in subparagraph 8, paragraph 1 of Article 3.
2. The total amount (VAT inclusive) of purchase of Selected goods eligible for VAT refund that made In-store small-amount VAT refund by the foreign traveler during the single ROC traveling period is over NT 120,000.
3. The total amount (VAT inclusive) of purchase of Selected goods eligible for VAT refund that made In-store small-amount VAT refund by the foreign traveler during the multiple ROC traveling periods in the same year is over NT 240,000.
4. In the case of an operational failure of the VAT refund system due to network interruption.
If a foreign traveler chooses to apply for VAT tax refund of Selected goods eligible for VAT refund to at an airport or seaport with a Private tax refund operator, an Authorized store shall handle these matters pursuant to Article 9.
Visitor:1  Update:2018-06-04

Back Home TOP
:::
列印
置頂