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財政部賦稅署-法規查詢主題專區

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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<br> Article 9
Content:
The Regulations herein shall come into force from 1st July, 2010.
The articles of these Regulations amended and promulgated shall come into force on 25 May 2017 from the day of promulgation. But Article 5 of these Regulations amended and promulgated on 15 November 2012 shall come into force from 1 December 2012.
Visitor:1  Update:2018-04-25

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