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.