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 5

A foreign enterprise, institution, organization or association engaging in exhibitions or temporary business activities in the territory of the Republic of China shall obtain taxable documents listed in Paragraph 1 of the preceding Article up to the certain amount regulated in Paragraph 2 of Article 3. The aforesaid entity shall submit by itself or appoint an agent to file the following Chinese or English documents to the competent tax authority for approval of the VAT refund within 18 months of the first entrying date or start date of the recalculation term following the expiration of the one-year period, as prescribed in paragraph 1 of Article 3 :1.An application.2.A certificate of qualification for 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, in the case that such enterprise, institution, organization, or association is exempted from business registration or similar business registration in accordance with the tax law of the country in which its head office is located and there is no business tax or similar taxes levied in that country, it shall submit the certificate of registration or permission for establishment approved by the competent authority of the country.3.Documentation describing the sending of personnel to the ROC and their participation in the exhibition or temporary business activities and the entry certificate of the first entry of each personnel.4.The original documentary evidence specified in Paragraph 1 of the preceding article.5.A letter of attorney appointing the agent of the foreign enterprise, institution, organization or association to act on its behalf in claiming the VAT refund.Before the implementation of the Regulation amended on September 21, 2018, a foreign enterprise, institution, organization or association that had entered the country for the first time already could choose to apply for a VAT refund according to pre-amendment or post-amendment Regulations.If a foreign enterprise, institution, organization or association or its agent does not claim a VAT refund before the deadline, it is not allowed to claim the VAT refund after that day.The form of the application as provided in Subparagraph 1, Paragraph 1 shall be prescribed by the Ministry of Finance.