Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 22
An authorized store shall be obligated to assist in the following ways:1. Enhance the training of its personnel.2. Make its best efforts to promote greater awareness of VAT refunds among foreign travelers, notifying them that they shall depart the ROC carrying Selected goods eligible for VAT refund within the prescribed time period from the day of claim or the day of purchase, and the operational procedures for VAT tax refund and other matters they shall be complied with and noticed in these Regulations.3. Retain all documents relating to VAT refunds for examination by the competent tax authority.4. Report any discovery of foreign travelers engaging in fraudulent VAT refund claims to the local competent tax authority and private tax refund operators.5.Faithfully ask foreign travelers to present their identification documents/passports as proof of identity.6. Write or print the names of the items purchased clearly and truthfully in the VAT Refund Claim Forms.7. The competent tax authority may from time to time dispatch personnel to supervise the on-site operations of VAT refunds for the sale of Selected goods eligible for VAT refund at the authorized store, and the authorized store shall cooperate in and provide assistance with the supervision as instructed.
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22條
特定營業人之協力義務如下：
一、應加強員工教育訓練。
二、應對外籍旅客善盡退稅宣導之責，告知外籍旅客於申請退稅或購物之日起一定期間內攜帶特定貨物出境與有關申請退稅作業流程及其他本辦法規定應遵守及注意事項。
三、應保存相關退稅文件，供主管稽徵機關查核。
四、發現外籍旅客詐退營業稅款情事，應即主動通報所在地主管稽徵機關及民營退稅業者。
五、確實要求外籍旅客提示證照等作為證明文件。
六、退稅表單之品名欄應清楚並覈實登載。
七、主管稽徵機關得不定時派員監督特定營業人於營業現場辦理銷售特定貨物退稅之相關作業，特定營業人應配合協助辦理。
一、應加強員工教育訓練。
二、應對外籍旅客善盡退稅宣導之責，告知外籍旅客於申請退稅或購物之日起一定期間內攜帶特定貨物出境與有關申請退稅作業流程及其他本辦法規定應遵守及注意事項。
三、應保存相關退稅文件，供主管稽徵機關查核。
四、發現外籍旅客詐退營業稅款情事，應即主動通報所在地主管稽徵機關及民營退稅業者。
五、確實要求外籍旅客提示證照等作為證明文件。
六、退稅表單之品名欄應清楚並覈實登載。
七、主管稽徵機關得不定時派員監督特定營業人於營業現場辦理銷售特定貨物退稅之相關作業，特定營業人應配合協助辦理。