Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 23
When there is a change of the business address of an authorized store, the Private tax refund operator shall notify the local competent tax authority of the place where the authorized store relocates to, with a copy to the local competent tax authority of the place where the authorized store relocates from.
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23條
特定營業人遷移營業地址者，民營退稅業者應通報該特定營業人遷入地主管稽徵機關，並副知遷出地主管稽徵機關。