Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 28
A foreign traveler holding a temporary visitor permit may not apply for In-store small-amount VAT refund, unless the foreign traveler is departing from an international airport or international seaport, he may claim for the purchase of Selected goods eligible for VAT refund pursuant to Article 14.
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28條
持臨時停留許可證入境之外籍旅客，不適用本辦法現場小額退稅之規定，且於國際機場或國際港口出境，始得依第十四條規定申請退還購買特定貨物之營業稅。