Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 1
These Regulations are enacted according to Article 50-1 of the Act for the Development of Tourism.
中文原文 外籍旅客購買特定貨物申請退還營業稅實施辦法第1條
本辦法依發展觀光條例第五十條之一規定訂定之。