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法律與法規命令

Tax Act:
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
Article 4
Content:
A foreign enterprise, institution, organization or association purchasing goods or services stipulated in Paragraph 1, Article 7-1 and claiming of a VAT refund in accordance with the Regulations herein shall obtain and keep the following documentary evidence:
1.Receipt copies of duplicate uniform invoices, cash register uniform invoices, computer uniform invoices, or electronic uniform invoices.
2.Receipts or stubs of tickets for taking trains, buse , high speed railway, vessels, aircraft issued by transportation businesses.
3.A table showing details of shared expenses with the amount of business tax contained therein and the related copies of original documentary evidence.
4.Other documentary evidence specifying the amount of the VAT and approved by the Ministry of Finance.
The documentary evidence used in application for a claim for a VAT refund in accordance with “The Regulations Regarding the Claiming of VAT Refunds by Foreign Passengers Purchasing Goods Eligible for VAT Refund” may not be used to claim a VAT refund in accordance with the Regulations herein.
 Update:2018-04-25

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