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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 7
Content:
After the competent tax authority inspects and approves claim for a VAT refund in accordance with Paragraph 1, Article 5 herein, the tax may be refunded by one of the following ways:
1.VAT refunds via remittance:
(1)Transfer of NT$ to a domestic account assigned by the foreign enterprise, institution, organization or association.
(2)Transfer of foreign currency to a domestic or foreign account assigned by the foreign enterprise, institution, organization or association.
2.VAT refunds via check: Mailing of the NT$ check to the receiver at an address assigned by the foreign enterprise, institution, organization or association.
In the case of VAT refunds in foreign currency in accordance with Item 2, Subparagraph 2 of the preceding paragraph, the amount remitted shall be the VAT refundable less the amount of fees for exchange and remittance and other relevant expenses.
Visitor:1  Update:2018-04-25

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