Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 3
The terms used in these Regulations are defined as follows:1. Foreign traveler: Means a traveler who enters the Republic of China (ROC) on a non-ROC passport and has stayed within ROC territory for less than 183 days from the date of entry.2. Authorized stores: Means a store that meets the requirements set out in Article 4, paragraph 1, and has entered into a contract with a Private tax refund operator, and has been approved for registration by the local competent tax authority of the place where the store is located.3. Private tax refund operators: Means a private business that is engaged to handle matters relating to VAT refunds to foreign travelers according to the provisions of the preceding article.4. Meet the minimum purchase amount to qualify for VAT refund: Means the total amount (VAT inclusive) of a purchase of Selected goods eligible for VAT refund at any single authorized store on any single day is NT$2,000 or more.5. Selected goods eligible for VAT refund: Means any VAT taxable goods that can be carried out of the ROC by a foreign traveler, but not including the following:(1) Items prohibited from being carried on board an aircraft or ship for safety reasons.(2) Items in contravention of aircraft cabin restrictions.(3) Items not carried with eligible applicants on the same outward bound journey from the R.O.C.(4) Consumable goods being used either totally or partially in the territory of the R.O.C.6. Prescribed time period: Means the period of time from the day of purchase of Selected goods eligible for VAT refund to the day of the Selected goods eligible for VAT refund being carried out of the ROC, which shall not exceed 90 days. However for the Selected goods eligible for VAT refund that has been claimed VAT refunds through Authorized Downtown Refunds Service, the foreign travelers shall carry the Selected goods eligible for VAT refund out of ROC within 20 days from the date of claim.7. Authorized Downtown Refunds: Means the VAT refunds to foreign travelers that being handled at a tax refund counter of the business place of an Authorized store established by a Private tax refund operator Private tax refund operator.8. In-store small-amount VAT refund service: Means the total amount (VAT inclusive) of purchase of Selected goods eligible for VAT refund proceeded by any single authorized store authorized by and on behalf of a Private tax refund operator Private tax refund operator, to handle VAT refund and its advance payments to foreign travelers on any single day is less than NT$48,000.
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3條
本辦法用詞，定義如下：
一、外籍旅客：指持非中華民國之護照入境且自入境日起在中華民國境內停留日數未達一百八十三天者。
二、特定營業人：指符合第四條第一項規定且與民營退稅業者締結契約，並經其所在地主管稽徵機關核准登記之營業人。
三、民營退稅業者：指受財政部所屬機關依前條規定委託辦理外籍旅客退稅相關作業之營業人。
四、達一定金額以上：指同一天內向同一特定營業人購買特定貨物，其累計含稅消費金額達新臺幣二千元以上者。
五、特定貨物：指可隨旅行攜帶出境之應稅貨物。
但下列貨物不包括在內：
（一）因安全理由，不得攜帶上飛機或船舶之貨物。
（二）不符機艙限制規定之貨物。
（三）未隨行貨物。
（四）在中華民國境內已全部或部分使用之可消耗性貨物。
六、一定期間：指自購買特定貨物之日起，至攜帶特定貨物出境之日止，未逾九十日之期間。
但辦理特約市區退稅之外籍旅客，應於申請退稅之日起二十日內攜帶特定貨物出境。
七、特約市區退稅：指民營退稅業者於特定營業人營業處所設置退稅服務櫃檯，受理外籍旅客申請辦理之退稅。
八、現場小額退稅：指同一天內向經民營退稅業者授權代為受理外籍旅客申請退稅及墊付退稅款之同一特定營業人購買特定貨物，其累計含稅消費金額在新臺幣四萬八千元以下者，由該特定營業人辦理之退稅。
一、外籍旅客：指持非中華民國之護照入境且自入境日起在中華民國境內停留日數未達一百八十三天者。
二、特定營業人：指符合第四條第一項規定且與民營退稅業者締結契約，並經其所在地主管稽徵機關核准登記之營業人。
三、民營退稅業者：指受財政部所屬機關依前條規定委託辦理外籍旅客退稅相關作業之營業人。
四、達一定金額以上：指同一天內向同一特定營業人購買特定貨物，其累計含稅消費金額達新臺幣二千元以上者。
五、特定貨物：指可隨旅行攜帶出境之應稅貨物。
但下列貨物不包括在內：
（一）因安全理由，不得攜帶上飛機或船舶之貨物。
（二）不符機艙限制規定之貨物。
（三）未隨行貨物。
（四）在中華民國境內已全部或部分使用之可消耗性貨物。
六、一定期間：指自購買特定貨物之日起，至攜帶特定貨物出境之日止，未逾九十日之期間。
但辦理特約市區退稅之外籍旅客，應於申請退稅之日起二十日內攜帶特定貨物出境。
七、特約市區退稅：指民營退稅業者於特定營業人營業處所設置退稅服務櫃檯，受理外籍旅客申請辦理之退稅。
八、現場小額退稅：指同一天內向經民營退稅業者授權代為受理外籍旅客申請退稅及墊付退稅款之同一特定營業人購買特定貨物，其累計含稅消費金額在新臺幣四萬八千元以下者，由該特定營業人辦理之退稅。