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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 23
Content:
When there is a change of the business address of an authorized store, the Private tax refund operator shall notify the local competent tax authority of the place where the authorized store relocates to, with a copy to the local competent tax authority of the place where the authorized store relocates from.
 Update:2018-06-04

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