Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund Article 7
An authorized store shall post or hang the TRS label referred to in Article 4 in a conspicuous area at its place of business that sells Selected goods eligible for VAT refund before it may commence to handle the matters set out in these Regulations.
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7條
特定營業人應將第四條所定退稅標誌張貼或懸掛於特定貨物營業場所明顯易見之處後，始得辦理本辦法規定之事務。