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 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").
中文原文 外國之事業機關團體組織在中華民國境內從事參加展覽或臨時商務活動申請退還加值型營業稅實施辦法第1條
本辦法依加值型及非加值型營業稅法（以下簡稱本法）第七條之一第三項規定訂定之。