The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC
1.Promulgated by the Ministry of Finance on 30 June 2010 under Decree No. 09904524520.
2.Amendments to Articles 5 and 9 by the Ministry of Finance on 15 November 2012 under Decree No. 10104640640.
3.Amendments to Article 4, 6 and 9 by the Ministry of Finance on 25 May 2017 under Decree No. 10604581140
4.Amendments to Article 2, 3 and 5 by the Ministry of Finance on 21 September 2018 under Decree No. 10704634140