Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 17

If a foreign traveler has been paid for the VAT refund, and he/she exchanges, consumes the Selected goods eligible for VAT refund or fails to carry them out of ROC within the prescribed time period, the foreign traveler shall voluntarily proceed with the return of VAT refund to the authorized store or Private tax refund operator.If an authorized store or the Private tax refund operator finds out any breach of these Regulations by a foreign traveler, and he/she fails to return the VAT refund, the authorized stores or Private tax refund operator shall deliver a payment notice form to and retrieve the VAT refund from the foreign traveler, and shall then surrender the VAT refund back to the public treasury on behalf of the foreign traveler.The foreign traveler shall pay back the VAT refund referred to in the preceding paragraph before he/she may apply for a refund of the VAT paid on any subsequent purchase of Selected goods eligible for VAT refund.The format of the payment notice form referred to in paragraph 1 shall be prescribed by the Ministry of Finance.