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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 14
Content:
A foreign traveler departing the ROC carrying Selected goods eligible for VAT refund, excect has received refunds at tax refund counter of the Authorized Downtown Refunds Service established by a Private tax refund operator or In-store small-amount VAT refund from an Authorized store, may apply to the Private tax refund operator for a refund of the VAT paid on the purchase of the Selected goods eligible for VAT refund at an airport or seaport when departure. If, on the first departure after the purchase, the foreign traveler fails to apply for a VAT refund or applies for a VAT refund but the application is not approved, the foreign traveler may not subsequently apply for a VAT refund.
If a foreign traveler applying for a VAT refund pursuant to the preceding paragraph or paragraph 1 of Article 10 is screened and required to undergo a customs inspection, the foreign traveler shall present the following for the customs inspection: his/her entry/exit permit, the Selected goods eligible for VAT refund, the VAT Refund Claim Form or receipt under paragraph 3,Article 9, and the purchaser's stub of the uniform invoice or the certificate stub of the electronic invoice with the words "VAT Refundable" indicated.
When a foreign traveler applying for a VAT refund pursuant to paragraph 1 or paragraph 1 of Article 10 passes customs inspection or is screened and allowed to proceed without a customs inspection, the Private tax refund operator shall print out a VAT refund assessment certificate and deliver it to the foreign traveler for his/her use in the VAT refund procedure. If the foreign traveler fails the customs inspection, the Private tax refund operator shall print out a VAT refund assessment certificate indicating the reason for the denied VAT refund, and deliver the certificate to the foreign traveler for retention. If the foreign traveler applies for a VAT refund pursuant to paragraph 1 of Article 10, the Private tax refund operator shall then retrieve the VAT refund back from the travelers.
When a foreign traveler applies for Authorized Downtown Refunds pursuant to paragraph 1 of Article 10, if the Prescribed time period for the Selected goods eligible for VAT refund being carried out of the ROC is overdue as provided in the proviso of subparagraph 6 of Article 3, or without undergoing the screen of refund system when departure, or directly departs without a customs inspection as required through screen , the security deposit provided by his/her credit card pursuant to paragraph 1 of Article 10 will not be returned .
When a foreign traveler is screened and required to undergo a customs inspection, if customs is unable to read the details of the foreign traveler's purchase of Selected goods eligible for VAT refund on the VAT refund system due to network interruption or for any other reason, the Private tax refund operator shall be responsible to confirm the details and reissue a VAT Refund Claim Form to the foreign traveler for his/her use in the customs inspection.
Information relating to the handling fee deducted by the Private tax refund operator shall be disclosed in the VAT refund assessment certificate referred to in paragraph 3; other deducted fees, if any, shall also be disclosed.
The format of the VAT refund assessment certificate referred to in paragraph 3 and paragraph 1 of Article 10shall be designed by the Private tax refund operator and then submitted to the Ministry of Finance for approval.
 Update:2018-06-04

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