Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 24
An authorized store that wishes to terminate its handling of the matters relating to VAT refunds for the sale of Selected goods eligible for VAT refund may file an application with the local competent tax authority of the place where it is located. After the local competent tax authority has approved the application for termination, it shall notify the Private tax refund operator promptly of the termination.
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24條
特定營業人得向所在地主管稽徵機關申請終止辦理銷售特定貨物退稅事務。
稽徵機關核准該特定營業人終止辦理銷售特定貨物退稅之申請,應即通報民營退稅業者。
稽徵機關核准該特定營業人終止辦理銷售特定貨物退稅之申請,應即通報民營退稅業者。