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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 28
Content:
A foreign traveler holding a temporary visitor permit may not apply for In-store small-amount VAT refund, unless the foreign traveler is departing from an international airport or international seaport, he may claim for the purchase of Selected goods eligible for VAT refund pursuant to Article 14
 Update:2018-06-04

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