Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 21
The Private tax refund operator shall properly exercise the duty of management and oversight to plan measures for preventing possible errors. If, through the fault of an authorized store or the Private tax refund operator or its VAT refund system, an erroneous payment or overpayment of a VAT refund occurs, the amount of the erroneous payment or overpayment of the VAT refund that has been advanced by the Private tax refund operator will not be returned.
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21條
民營退稅業者應善盡監督及管理特定營業人之責任，就可能產生之疏失，預擬防杜機制。
如有可歸責於特定營業人、民營退稅業者或其退稅系統之事由，致發生誤退或溢退情事者，民營退稅業者墊付之誤退或溢退稅款，不予退還。
如有可歸責於特定營業人、民營退稅業者或其退稅系統之事由，致發生誤退或溢退情事者，民營退稅業者墊付之誤退或溢退稅款，不予退還。