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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 15
Content:
If no data for a foreign traveler holding a manually issued VAT Refund Claim Form can be found in the VAT refund system, or the VAT refund system is not operating due to network interruption or for any other reason, the foreign traveler shall apply for a VAT refund directly with the Private tax refund operator.
When the Private tax refund operator receives an application made pursuant to the preceding paragraph, it shall confirm the accuracy of the information on the VAT refund application before it may carry out the VAT refund operations, except in the case of foreign travelers who have been screened in for customs inspection and have passed the inspection. The authorized store and the Private tax refund operator shall also complete the supplemental creation of the data file for the application as soon as possible.
 Update:2018-06-04

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