Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 20
To apply for return of VAT refunds it has advanced, the Private tax refund operator shall submit, on a monthly basis, to the local competent tax authority documents relating to the advance payments of VAT refunds it has made to foreign travelers.
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20條
民營退稅業者應按月檢附墊付外籍旅客退稅相關證明文件，向所在地主管稽徵機關申請退還其墊付之退稅款。