Act for the Development of Tourism Article 50-1
Foreign tourists who purchase goods eligible for VAT refund from authorized TRS-labeled stores, that exceed a specified amount of money, and exit the Republic of China territory in a certain period of time may apply in a certain period of time for the return of business taxes they paid on such goods. The Ministry of Transportation and Communications shall join the Ministry of Finance in formulating the regulations.
中文原文 發展觀光條例第50-1條
外籍旅客向特定營業人購買特定貨物，達一定金額以上，並於一定期間內攜帶出口者，得在一定期間內辦理退還特定貨物之營業稅；其辦法，由交通部會同財政部定之。