Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 27
Unless otherwise provided in these Regulations, the provisions of these Regulations shall apply mutatis mutandis to travelers entering the ROC on travel documents, entry/exit permits, temporary entry permits, or ROC passport without personal ID No. recorded.
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27條
持旅行證、入出境證、臨時停留許可證或未加註國民身分證統一編號之中華民國護照入境之旅客，除本辦法另有規定外，準用本辦法之規定。