The Motion Picture Act Article 8
Foreign motion picture production firms that have produced films on Republic of China (Taiwan) territory within the previous year and have paid value added and non-value added business tax of a certain amount connected with the purchase of goods or labor may apply for a tax rebate where the conditions of Paragraph 1 of Article 7 of the Value-added and Non-value-added Business Tax Act are met.
中文原文 電影法第8條
外國之電影片製作業於一年內在中華民國境內從事電影片之製作而購買貨物或勞務支付加值型營業稅達一定金額，符合加值型及非加值型營業稅法第七條之一規定者，得申請退稅。