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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 4
Content:
An authorized store selling Selected goods eligible for VAT refund shall meet the following requirements:
1. It is not in arrears on payment of any confirmed payable VAT, profit-seeking enterprise income tax, or administrative fine.
2. It adopts the use of electronic invoices.
The Private tax refund operator shall enter into a contract with an authorized store meeting the requirements set out in the preceding paragraph, and the Private tax refund operator shall submit the contract to the local competent tax authority of the place where the store is located and obtain the authority's approval before it issues to the store the Tax Refund Shopping (TRS) label for selling Selected goods eligible for VAT refund or authorize the store to use the foreign traveler VAT refund system (hereinafter, the "VAT refund system"). If the contract with the authorized store is rescinded or terminated, the Private tax refund operator shall promptly report to the local competent tax authority and forbid the authorized store from continuing to use the TRS label and VAT refund system.
The format of the label referred to in the preceding paragraph shall be designed and printed by the Private tax refund operator, and then shall be submitted to the Ministry of Finance for recordation.
An store that has not been use the electronic invoices before 31 December 2018, is not subject to the provisions of paragraph 1, subparagraph 2, and may enter into a contract with the Private tax refund operator to apply for becoming an authorized store. If, however, the authorized store fails to duly adopt the use of electronic invoices after 1 January 2019, its qualification for authorized store will be revoked by the local competent tax authority of the place where it is located.
 Update:2018-06-04

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