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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 25
Content:
If any of the following circumstances applies to an authorized store, the local competent tax authority of the place where the authorized store is located shall revoke the qualification of the authorized store and notify the Private tax refund operator of the revocation:
1. The authorized store applies for cancellation of business registration or suspension of business.
2. The registration of the authorized store is voided or revoked by a competent authority, or the authorized store is ordered to suspend operations by a competent authority.
3. The authorized store arbitrarily ceases to operate its business.
4. The authorized store fails to meet the requirements set out in Article 4, paragraph 1.
5. The authorized store has rescinded or terminated its contractual relationship with the Private tax refund operator.
6. The authorized store manually issues a VAT Refund Claim Form in circumstances other than as permitted in Article 12, or fails to issue a VAT Refund Claim Forms in the manner required, or issues a VAT Refund Claim Form falsely, causing inspection difficulties for customs or other irregularities, and fails to correct the circumstance within the time limit specified by the competent tax authority when so notified.
An authorized store whose qualification is revoked for a cause specified in subparagraph 2, 3, or 6 of the preceding paragraph may not re-submit an application within 1 year.
When the local competent tax authority of the place where an authorized store is located notifies the authorized store to correct a circumstance under paragraph 1, subparagraph 6 within a specified time limit, it shall also notify the Private tax refund operator by sending it a copy of the notice.
 Update:2018-06-04

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