Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund
An authorized store shall be obligated to assist in the following ways:
1. Enhance the training of its personnel.
2. Make its best efforts to promote greater awareness of VAT refunds among foreign travelers, notifying them that they shall depart the ROC carrying Selected goods eligible for VAT refund within the prescribed time period from the day of claim or the day of purchase, and the operational procedures for VAT tax refund and other matters they shall be complied with and noticed in these Regulations.
3. Retain all documents relating to VAT refunds for examination by the competent tax authority.
4. Report any discovery of foreign travelers engaging in fraudulent VAT refund claims to the local competent tax authority of the place where the authorized store is located.
5. Faithfully ask foreign travelers to present their identification documents/passports as proof of identity.
6. Write or print the names of the items purchased clearly and truthfully in the VAT Refund Claim Forms.
7. The competent tax authority may from time to time dispatch personnel to supervise the on-site operations of VAT refunds for the sale of Selected goods eligible for VAT refund at the authorized store, and the authorized store shall cooperate in and provide assistance with the supervision as instructed.