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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 8
Content:
In the case that the Regulations herein come into force in the middle of a year, the standard for the amount of money stipulated in Paragraph 2, Article 3 shall be in proportion to the enforcement months of a year.
 Update:2018-04-25

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