進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund
Article 21
Content:
The Private tax refund operator shall properly exercise the duty of management and oversight to plan measures for preventing possible errors. If, through the fault of an authorized store or the Private tax refund operator or its VAT refund system, an erroneous payment or overpayment of a VAT refund occurs, the amount of the erroneous payment or overpayment of the VAT refund that has been advanced by the Private tax refund operator will not be returned.
 Update:2018-06-04

Back Home TOP
:::
列印
置頂