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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 5
Content:
The Private tax refund operator that provides services relating to handling VAT refund claims made by foreign travelers may deduct a certain percentage from the refunded tax amount as a handling fee.
The percentage of the handling fee under the preceding paragraph shall be negotiated and determined by the agency of the Ministry of Finance and the Private tax refund operator in accordance with the provisions of the Government Procurement Act.
 Update:2018-06-04

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