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 9
The Regulations herein shall come into force from 1st July, 2010.The articles of these Regulations amended and promulgated shall come into force on 25 May 2017 from the day of promulgation. But Article 5 of these Regulations amended and promulgated on 15 November 2012 shall come into force from 1 December 2012.
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9條
本辦法自中華民國九十九年七月一日施行。
本辦法修正條文自發布日施行。
但中華民國一百零一年十一月十五日修正發布條文，自一百零一年十二月一日施行。
本辦法修正條文自發布日施行。
但中華民國一百零一年十一月十五日修正發布條文，自一百零一年十二月一日施行。