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財政部賦稅署-法規查詢主題專區

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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 20
Content:
To apply for return of VAT refunds it has advanced, the Private tax refund operator shall submit, on a monthly basis, to the local competent tax authority documents relating to the advance payments of VAT refunds it has made to foreign travelers.
 Update:2018-06-04

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