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 2

The terms contained in the Regulations herein shall refer to the following:1.A foreign enterprise, institution, organization, or association: an enterprise, institution, organization or association with a qualification of taxation registration or similar taxation registration approved by the competent tax authority in the country where the head office of the enterprise, institution, organization, or association is located. However, conformance to any one of the following circumstances is excluded:(1)Where the foreign enterprise, institution, organization, or association is exempted from taxation registration or similar taxation registration in accordance with the tax law of the country where the head office of the enterprise, institution, organization, or association is located.(2)Where there is no business tax or similar taxes levied in the country where the head office of the enterprise, institution, organization or association is located. Such foreign enterprise, institution, organization or association shall have a certificate of registration or permit for establishment approved by the competent authority of the country.2.Exhibitions: engagement in activities for the displaying or exhibiting of the goods or services of the principal and ancillary business of the foreign enterprise, institution, organization or association within the territory of the Republic of China (R.O.C.) in order to promote business.3.Temporary business activities: engagement in business activities including business trips, manpower education, investigation of market conditions, performance of market research, purchasing of business-related goods, holding of or attendance at international conferences, generation of business, business interaction, holding of marketing seminars, and other such temporary business activities in relation to the business of the principal and ancillary businesses which are approved by the Ministry of Finance.4.Value-added business tax (hereunder referred to as “VAT”): the business tax paid by a business entity which computes its tax in accordance with the provisions of Section I of Chapter IV of the Act when it purchases goods or services.