Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 16
If a foreign traveler has been approved and paid for VAT refund , and he/she does not depart the ROC for any reason within the prescribed time period from the day of purchase of the Selected goods eligible for VAT refund, the foreign traveler shall pay back the VAT refund to, or withdraw the application for the VAT refund from, the Private tax refund operator.
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16條
外籍旅客經核定退稅後，因故未能於購買特定貨物之日起依規定期間出境，應向民營退稅業者繳回退稅款或撤回支付退稅款之申請。