Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 29
The implementation date of these Regulations shall be set jointly by the Ministry of Transportation and Communications and the Ministry of Finance.
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29條
本辦法施行日期，由交通部會同財政部定之。