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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 6
Content:
The Private tax refund operator may authorize an authorized store in writing on its behalf to receive In-store small-amount VAT refund application made by foreign travelers and its advance payments.
The Private tax refund operator, in accordance with the provisions of the preceding article, authorizes stores to handle In-store small-amount VAT refund service and advance payments to foreign travelers, shall properly exercise the duty in the selection of the authorized store and in the supervision of its performance in accordance with these provisions.
The Authorized store may apply for return of VAT refunds it has advanced to the Private tax refund operator on a monthly basis, the application processes relating to such return shall be determined by the Private tax refund operator. The application period and the methods of fund returns relating to handling In-store small-amount VAT refund service and advance payments by the Authorized store may be determined by the agreements between the Private tax refund operator and the Authorized store.
 Update:2018-06-04

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