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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 19
Content:
The Private tax refund operator shall exercise the duty of a good administrator to assign specific personnel to handle matters relating to security maintenance of the data in the VAT refund system for the purpose of ensuring the security of the VAT refund system.
The use of the taxation data referred to in the preceding paragraph by the Private tax refund operator or any authorized stores shall conform to the provisions of the Tax Collection Act, the Personal Information Protection Act, and other applicable information security laws and regulations. Any error, damage, loss, disclosure, or other illegal or inappropriate processing of such data shall be handled pursuant to the provisions of the Tax Collection Act, the Personal Information Protection Act, and other applicable laws and regulations.
 Update:2018-06-04

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