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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 8
Content:
An authorized store shall issue separate uniform invoices for Selected goods eligible for VAT refund and in Selected goods eligible for VAT refund purchased together in one purchase by a foreign traveler.
When issuing a uniform invoice for Selected goods eligible for VAT refund, the authorized store shall truthfully record the following information:
1. The transaction date, product name, quantity, unit price, subtotal, tax classification of each item purchased, and the total amount of the purchase.
2. The last four digits of the alphanumeric code of his or her identification document/ passport and the words "VAT Refundable" shall be indicated in the area for remarks or a blank space of the uniform invoice.
 Update:2018-06-04

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