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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 16
Content:
If a foreign traveler has been approved and paid for VAT refund , and he/she does not depart the ROC for any reason within the prescribed time period from the day of purchase of the Selected goods eligible for VAT refund, the foreign traveler shall pay back the VAT refund to, or withdraw the application for the VAT refund from, the Private tax refund operator.
 Update:2018-06-04

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