Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund
When a foreign traveler purchases Selected goods eligible for VAT refund that meet the minimum purchase amount to qualify for VAT refund, the authorized store, on the day of the purchase of the Selected goods eligible for VAT refund and in accordance with the claim of the foreign traveler, shall use the VAT refund system of the Private tax refund operator to issue, fill out, and transmit a VAT Refund Claim Form for Selected goods eligible for VAT refund Purchased by Foreign Traveler (hereinafter, the "VAT Refund Claim Form") that records the following information:
1. Basic information of the foreign traveler.
2. The year, month, and date of the foreign traveler’s purchase of the Selected goods eligible for VAT refund.
3. The alphabetic code numbers of each uniform invoice issued pursuant to paragraph 2 of the preceding article.
4. The product name, model number, quantity, unit price, subtotal, and refundable VAT amount of each piece of the Selected goods eligible for VAT refund, shall be recorded in the order of the goods shown in the uniform invoice issued pursuant to the preceding subparagraph. If classification are used in the uniform invoice instead of product names, both the classification and product names shall be recorded in the VAT Refund Claim Form.
When an authorized store receives a foreign traveler's request for issuance of a VAT Refund Claim Form, it shall first check the foreign traveler's identification document/passport and confirm the date of entry.
When an authorized store issues, fills out, and transmits a VAT Refund Claim Form pursuant to paragraph 1, except the In-store small-amount VAT refund application made by foreign travelers shall be handled pursuant to Article 11, it shall print out the form and affix its Uniform Invoice Seal on the form before delivering the form to the foreign traveler for retention. If the foreign traveler uses a carrier that has been submitted by the Private tax refund operator to the Ministry of Finance for approval and has been so approved, when the foreign traveler requests for issuance of a VAT Refund Claim Form, the authorized store may deliver to the foreign traveler a receipt instead of a VAT Refund Claim Form for retention.
Information relating to the handling fee deducted by the Private tax refund operator shall be disclosed in the VAT Refund Claim Form and receipt referred to in the preceding paragraph; other deducted fees, if any, shall also be disclosed.
An authorized store may not accept an application for a VAT refund made by a foreign traveler if the purchase is one of in Selected goods eligible for VAT refund or the foreign traveler has breached the provisions of these Regulations and a note of such breach has been recorded in the VAT refund system.
The format of the VAT Refund Claim Form and receipt referred to in paragraph 3 shall be designed by the Private tax refund operator and then submitted to the Ministry of Finance for approval.