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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 26
Content:
After the Private tax refund operator receives the notification from the competent tax authority of the approved termination or revocation of the qualification of an authorized store under the preceding two articles, the Private tax refund operator shall promptly forbid the authorized store from continuing to use the TRS label and VAT refund system.
If the Private tax refund operator fails to handle the matter in compliance with the preceding paragraph, any advance payments of VAT refunds that it has made for Selected goods eligible for VAT refund that were sold after the termination or revocation of the qualification of the authorized store will not be returned.
 Update:2018-06-04

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