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<br> Article 6
The competent tax authority for the acceptance of applications for VAT refunds is as following:
1.In the case that a foreign enterprise, institution, organization or association applies by itself or appoints a foreign agent to apply on its behalf, the National Taxation Bureau of Taipei, Ministry of Finance.
2.In the case that a foreign enterprise, institution, organization or association appoints a local agent to apply on its behalf, the local competent tax authority where the agent is located.
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