Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 2
An agency of the Ministry of Finance that is responsible for handling matters relating to VAT refund claims made by foreign travelers purchasing goods eligible for a VAT refund may engage a private business or businesses to handle such matters on its behalf according to the provisions of the Government Procurement Act.
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2條
財政部所屬機關辦理外籍旅客購買特定貨物申請退還營業稅作業等相關事項，得依政府採購法規定委託民營事業辦理之。