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 6
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.
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6條
受理退稅申請之主管稅捐稽徵機關如下：
一、外國之事業、機關、團體、組織自行或委託境外代理人申請者，為財政部臺北國稅局。
二、外國之事業、機關、團體、組織委託境內代理人申請者，為代理人所在地主管稅捐稽徵機關。
一、外國之事業、機關、團體、組織自行或委託境外代理人申請者，為財政部臺北國稅局。
二、外國之事業、機關、團體、組織委託境內代理人申請者，為代理人所在地主管稅捐稽徵機關。