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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 13
Content:
In the event that after an authorized store has sold Selected goods eligible for VAT refund, there occurs any circumstance such as a return, allowance, or exchange, the authorized store shall take back the originally issued uniform invoice and VAT Refund Claim Form or VAT Refund Assessment Certificate, and shall issue, fill out, and transmit a new VAT Refund Claim Form or VAT Refund Assessment Certificate pursuant to Articles 9 and 11. In the event of an overpayment of VAT refund, the authorized store shall deliver a payment notice form to and retrieve the overpaid VAT refund from the foreign traveler, and shall then surrender the VAT refund back to the public treasury on behalf of the foreign traveler.
If the circumstance under the preceding paragraph takes place after the departure of the foreign traveler from the ROC or the provisions referred in paragraph 1 of Article 11 applies, the originally issued VAT Refund Claim Form need not be taken back. In the event of an overpayment of VAT refund, the authorized stores shall deliver a payment notice form to and retrieve the overpaid VAT refund from the foreign traveler, and shall then surrender the VAT refund back to the public treasury on behalf of the foreign traveler.
 Update:2018-06-04

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