Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 5
The Private tax refund operator that provides services relating to handling VAT refund claims made by foreign travelers may deduct a certain percentage from the refunded tax amount as a handling fee.The percentage of the handling fee under the preceding paragraph shall be negotiated and determined by the agency of the Ministry of Finance and the Private tax refund operator in accordance with the provisions of the Government Procurement Act.
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5條
民營退稅業者辦理外籍旅客退稅作業，提供退稅服務，於辦理外籍旅客申請退還營業稅時，得扣取應退稅額一定比率之手續費。
前項手續費費率，由財政部所屬機關依政府採購法規定與民營退稅業者議定之。
前項手續費費率，由財政部所屬機關依政府採購法規定與民營退稅業者議定之。