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法律與法規命令

Tax Act:
Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund
Article 12
Content:
An authorized store shall also pay attention to the following matters when issuing a VAT Refund Claim Form pursuant to Articles 9 & 11:
1. The authorized store shall issue, fill out, and transmit the VAT Refund Claim Form or VAT Refund Assessment Certificate, strictly adhering to these provisions. It may manually issue a VAT Refund Claim Form only in the case of an operational failure of the VAT refund system due to network interruption, or of a network connection failure through no fault of the authorized store, and it shall process the VAT Refund Claim Form adhering to paragraph 1 of Article 9 immediately after the network system is repaired.
2. The authorized store shall retain the foregoing VAT Refund Claim Forms and receipts and other relevant documents in accordance with the Regulations Governing the Management of Profit-Seeking Enterprise Account Books and Vouchers by Tax Collection Agencies.
 Update:2018-06-04

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