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 1
The Regulations herein are set forth pursuant to Paragraph 3, Article 7-1 of “The Value-Added and Non-Value-Added Business Tax Act (hereunder referred to as the "Act").